Assembly Bill No. 346–Assemblyman Carpenter
(by request)

 

March 17, 2003

____________

 

Referred to Committee on Transportation

 

SUMMARY—Revises provisions governing operation or maintenance of vehicles on highways in this state using dyed special fuel. (BDR 32‑180)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

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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 taxation; authorizing the operation or maintenance of heavy-duty equipment on a highway in this state using dyed special fuel under certain circumstances; revising the circumstances under which special mobile equipment may be operated or maintained on a highway in this state using dyed special fuel; authorizing the operation and maintenance of farm equipment on a controlled-access highway using dyed special fuel; 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. Chapter 366 of NRS is hereby amended by adding

1-2  thereto the provisions set forth as sections 2 and 3 of this act.

1-3  Sec. 2.  1.  “Heavy-duty equipment” means any self-

1-4  propelled machinery or motor vehicle that:

1-5  (a) Is used exclusively or in part by the owner thereof in the

1-6  ordinary course of his business; and

1-7  (b) Has a minimum declared gross weight established by the

1-8  Department.

1-9  2.  The term does not include:

1-10      (a) Farm equipment as defined in NRS 366.203.

2-1  (b) Special mobile equipment.

2-2  Sec. 3.  1.  An owner of heavy-duty equipment may apply to

2-3  the Department for a permit to operate or maintain that equipment

2-4  on a highway in this state using special fuel which has been dyed.

2-5  2.  The Department may charge a fee for issuing the permit in

2-6  an amount not to exceed the administrative costs of issuing the

2-7  permit.

2-8  3.  In addition to any fee charged pursuant to subsection 2,

2-9  the Department shall, before issuing a permit, collect an amount

2-10  equal to the tax that would have been imposed pursuant to NRS

2-11  366.190 had the heavy-duty equipment been operated or

2-12  maintained using special fuel that had not been dyed.

2-13      4.  The permit:

2-14      (a) Must be in a form to be determined by the Department.

2-15      (b) Expires at 5 p.m. on the 10th day after its issuance.

2-16      (c) Must bear the date of its expiration.

2-17      (d) Must indicate the starting and ending points of the distance

2-18  to be traveled.

2-19      (e) Must be affixed to the heavy-duty equipment in a manner

2-20  to be determined by the Department.

2-21      (f) Must be removed or destroyed upon its expiration.

2-22      Sec. 4.  NRS 366.203 is hereby amended to read as follows:

2-23      366.203  1.  Special fuel, other than compressed natural gas,

2-24  liquefied petroleum gas or kerosene, which is exempt from the tax

2-25  pursuant to subsection 3 or 4 of NRS 366.200 must be dyed before it

2-26  is removed for distribution from a rack. The dye added to the

2-27  exempt special fuel must be of the color and concentration required

2-28  by the regulations adopted by the Secretary of the Treasury pursuant

2-29  to 26 U.S.C. § 4082.

2-30      2.  Except as otherwise provided in subsections 3 and 4, a

2-31  person shall not operate or maintain on any highway in this state a

2-32  motor vehicle which contains in the fuel tank of that vehicle special

2-33  fuel which has been dyed.

2-34      3.  A person who, pursuant to subsection 2, 3 or 4 of NRS

2-35  366.200 , is exempt from the tax imposed by this chapter[,] may

2-36  operate or maintain a motor vehicle on a highway in this state which

2-37  contains in the fuel tank of that vehicle special fuel which has been

2-38  dyed.

2-39      4.  [A] To the extent permitted by federal law, a person may

2-40  operate or maintain on a highway in this state any [special mobile

2-41  equipment or farm] :

2-42      (a) Farm equipment that contains in the fuel tank of the [special

2-43  mobile equipment or] farm equipment special fuel which has been

2-44  dyed. As used in this [subsection:

3-1  (a) “Farm] paragraph, “farm equipment” means any self-

3-2  propelled machinery or motor vehicle that is designed solely for

3-3  tilling soil or for cultivating, harvesting or transporting crops or

3-4  other agricultural products from a field or other area owned or

3-5  leased by the operator of the farm equipment and in which the crops

3-6  or agricultural products are grown, to a field, yard, silo, cellar, shed

3-7  or other facility which is:

3-8       (1) Owned or leased by the operator of the farm equipment;

3-9  and

3-10          (2) Used to store or process the crops or agricultural

3-11  products.

3-12  The term includes a tractor, baler or swather or any implement used

3-13  to retrieve hay.

3-14      (b) [“Highway” does not include a controlled-access highway as

3-15  defined in NRS 484.041.] Special mobile equipment that contains

3-16  in the fuel tank of the special mobile equipment special fuel which

3-17  has been dyed if the distance traveled on the highway does not

3-18  exceed a maximum allowable distance established by the

3-19  Department.

3-20      (c) Heavy-duty equipment that contains in the fuel tank of the

3-21  heavy-duty equipment special fuel which has been dyed if:

3-22          (1) The heavy-duty equipment is being moved:

3-23             (I) From one location at the owner’s place of business to

3-24  another location at the owner’s place of business; or

3-25             (II) To service or repair the heavy-duty equipment; and

3-26          (2) A permit has been issued by the Department pursuant to

3-27  section 3 of this act for the movement of the heavy-duty

3-28  equipment.

3-29      5.  There is a rebuttable presumption that all special fuel which

3-30  has not been dyed and which is sold or distributed in this state is for

3-31  the purpose of propelling a motor vehicle.

3-32      Sec. 5.  This act becomes effective on July 1, 2003.

 

3-33  H