(REPRINTED WITH ADOPTED AMENDMENTS)

 

Senate Bill No. 478–Committee on Taxation

 

March 23, 2001

____________

 

Referred to Committee on Transportation

 

SUMMARY—Exempts clean-burning fuel from tax on special fuels. (BDR 32‑137)

 

FISCAL NOTE:            Effect on Local Government: Yes.

                                    Effect on the State: Yes.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to motor vehicles; exempting clean-burning fuel from the tax on special fuels; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1    Section 1. NRS 365.060 is hereby amended to read as follows:

1-2    365.060  “Motor vehicle fuel” means gasoline, natural gasoline, casing-

1-3  head gasoline or any other inflammable or combustible liquid, regardless

1-4  of the name by which the liquid is known or sold, the chief use of which in

1-5  this state is for the propulsion of motor vehicles, motorboats or aircraft

1-6  other than jet or turbine-powered aircraft. The term does not include

1-7  kerosene, gas oil, fuel oil, fuel for jet or turbine-powered aircraft, diesel

1-8  fuel, liquefied petroleum gas , [and] an emulsion of water-phased

1-9  hydrocarbon fuel, as that term is defined in NRS 366.026 [.] or clean-

1-10  burning fuel, as that term is defined in section 3 of this act.

1-11    Sec. 2.  Chapter 366 of NRS is hereby amended by adding thereto the

1-12  provisions set forth as sections 3 and 4 of this act.

1-13    Sec. 3.  1.  “Clean-burning fuel” means any fuel that:

1-14    (a) Is designed to be used in a motor vehicle;

1-15    (b) Is not substantially gasoline or diesel fuel; and

1-16    (c) Is likely to yield substantial environmental benefits.

1-17    2.  The term includes, without limitation:

1-18    (a) Methanol, denatured ethanol and other alcohols;

1-19    (b) Mixtures containing not less than 85 percent by volume of

1-20  methanol, denatured ethanol or other alcohols with gasoline or other

1-21  fuels;

1-22    (c) Natural gas;

1-23    (d) Liquefied petroleum gas;

1-24    (e) Hydrogen;

2-1    (f) Coal-derived liquid fuels;

2-2    (g) Fuels, other than alcohol, that are derived from biological

2-3  materials; and

2-4    (h) Electricity, including, without limitation, electricity derived from

2-5  solar energy.

2-6    Sec. 4.  The tax imposed by NRS 366.190 does not apply to the sale

2-7  or use of clean-burning fuel for motor vehicles that use such fuel.

2-8    Sec. 5.  NRS 366.020 is hereby amended to read as follows:

2-9    366.020  As used in this chapter, unless the context otherwise requires,

2-10  the words and terms defined in NRS 366.025 to 366.100, inclusive, and

2-11  section 3 of this act have the meanings ascribed to them in those sections.

2-12    Sec. 6.  NRS 366.060 is hereby amended to read as follows:

2-13    366.060  1. “Special fuel” means [any] :

2-14    (a) Any combustible gas or liquid used for the generation of power for

2-15  the propulsion of motor vehicles, including an emulsion of water-phased

2-16  hydrocarbon fuel [.] ; or

2-17    (b) Clean-burning fuel.

2-18    2. The term does not include motor vehicle fuel as defined in chapter

2-19  365 of NRS.

 

2-20  H