Importation, sale, distribution, use and storage of certain motor vehicle fuel prohibited without payment of taxes; exception.
Nev. Rev. Stat. § 365.322
in effect1. Except as otherwise provided in subsection 2, a person shall not import, sell, distribute, use or store motor vehicle fuel, except aviation fuel, in this State for which the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.
2. A supplier may import or store motor vehicle fuel for which the taxes imposed pursuant to NRS 365.175 to 365.192 , inclusive, have not been paid.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-365.htmlFetched: 10/4/2026
