Douglas County District Attorney
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Title 1 General Provisions
Title 2 Administration and Personnel
Title 3 Revenue and Finance
3.02 Local Government Investments
3.03 Central Cashiering
3.04 County-City Relief Tax
3.06 Douglas County Sales and Use Tax Ordinance of 1999
3.08 Motor Vehicle Fuel Tax
3.10 Additional Motor Vehicle Fuel Tax
3.12 Occupancy Tax
3.14 Transient Lodging Rental Tax
3.16 Aviation Fuel Tax
3.20 Open Space Assessments
3.24 Residential Construction Tax (School)
3.25 Residential Construction Tax (Transportation)
3.26 Residential Construction Tax (Parks)
3.28 Funds to Assist Victims of Domestic Violence
3.32 Fund for Medical Assistance to Indigent Persons
3.34 Funds to Support Programs of Dispute Resolution
3.36 Funds for the Prevention or Treatment of Alcohol or Drug Abuse and for Genetic Marker Testing
3.40 Funds for the Provisions of Justices’ Court Facilities
3.42 Filing Fees on Civil Actions for Pro Bono Programs and Legal Services for Abused Children and Victims
3.44 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor
3.46 Allocation of fine money for violation section 9.453.336 (Marijuana possession)
3.48 Filing Fees on Civil Actions in District Court for Court Security
3.50 Surcharge for Enhancement or Improvement of Telephone System used for Reporting Emergency
3.60 Utility Operator License Fee
3.70 Transient Lodging License Tax
Title 5 Business Licenses and Regulations
Title 6 Animals
Title 8 Health and Safety
Title 9 Criminal Code
Title 10 Vehicles and Traffic
Title 12 Streets and Other Public Places
Title 13 Parks
Title 14 Airports
Title 18 Town Annexation and Service Districts
Title 19 Initiative Ordinances
Title 20 Consolidated Development Code
Effective Date
Table of Ordinances
Index



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County Codes
Title 3 Revenue and Finance
3.08 Motor Vehicle Fuel Tax
3.08.010 Authority
3.08.020 Definitions
3.08.030 Contract with tax commission
3.08.040 Administration and enforcement
3.08.050 Rules and regulations
3.08.060 Audit, examination and inquiry
3.08.070 Enforcement by sheriffs, peace officers
3.08.080 Imposition and rate of tax--Statements of motor vehicle fuel sold, distributed or used
3.08.090 Imposition of excise tax on other inflammable, combustible liquids
3.08.100 Exempt transactions and sales
3.08.110 Exempt sales by dealer in individual quantities of five hundred gallons or less for export
3.08.120 Forms and contents of reports of exempt exports and sales
3.08.130 Time to claim exemption on dealer's export to another state
3.08.140 When motor vehicle fuel not deemed to be exported
3.08.150 Dealer's bond--Form, conditions and amount--Deposit in lieu of bond
3.08.160 Monthly payment of taxes--Percentage allowed dealer, user for costs of collection, handling losses
3.08.170 Penalties for delinquencies in payment of tax--Allocation of penalty assessments
3.08.180 Commencement and prosecution of action to collect delinquent tax--Penalties and interest.
3.08.190 Evidentiary effect of tax commission's certificate
3.08.200 Refunds--Persons entitled
3.08.210 Refund--Presentation of claim
3.08.220 Refund--Payment
3.08.230 Refund--Payment based on duplicate invoice
3.08.240 Refund--Examination of claimant's books, records
3.08.250 Refund--Time for application
3.08.260 Refunds--Payment from county gas tax funds
3.08.270 Granting of credit in lieu of refund
3.08.280 Refunds--To farmers, ranchers on basis of bulk purchases--Procedure
3.08.290 Injunction or other process to prevent collection prohibited
3.08.300 Right to bring action against state treasurer--Venue
3.08.310 Action to recover amount paid
3.08.320 Judgment for plaintiff--Disposition of amount--interest
3.08.330 Judgment not to be rendered for plaintiff when action is by or in name of assignee
3.08.340 Illegal claim for refund
3.08.350 Dealer's records--contents--examinations
3.08.360 Retailers' records--contents--inspection
3.08.370 Carriers' delivery reports--contents--examination of records
3.08.380 Invoices and other documents required of carriers when transporting motor vehicle fuel or other liquids
3.08.390 Distribution and use of proceeds
3.08.400 Unlawful acts--Penalties
3.08.410 Other violations
3.08.420 Amendments
3.08.430 Restrictions on repeal
3.08.440 Date of imposition

3.08.010 Authority
    A.  The ordinance codified in this chapter is enacted pursuant to the authorization contained in NRS chapter 373. The county has adopted a street and highway plan. 
    B.  On April 6, 1970, the board adopted ordinance number 178 imposing the tax on motor vehicle fuel at the rate of two cents per gallon on all motor vehicle fuel sold. On June 5, 1986, the board adopted ordinance number 451 increasing the tax on motor vehicle fuel to four cents per gallon on all motor vehicle fuel sold. 
    C.  The Sixty-Sixth Session of the Nevada Legislature amended NRS 373.030 by the passage and approval of section 14 of Chapter 576, Statutes of Nevada 1991 at page 1904 which provides that the full 9 cents per gallon tax imposed on motor vehicle fuel sold in Douglas County may be imposed by ordinance adopted by the board. 
    D.  On September 6, 1994, the voters repealed that portion of the motor vehicle fuel tax adopted by the board pursuant to paragraph C of this section. (Ord. 586, §1, 1993; Ord. 178 §1, 1970)
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3.08.020 Definitions
Except where the context otherwise requires, the definitions given in this section shall govern the construction of this chapter. 
    A.  "Board" means the board of county commissioners. 
    B.  "Commission" means the regional street and highway commission. 
    C.  "Dealer" means and includes every person who: 
        1.  Refines, manufactures, compounds or otherwise produces motor vehicle fuel and sells or distributes the same in this county; 
        2.  Imports motor vehicle fuel into this county and sells or distributes the same therein, whether in the original package or container in which it is imported or otherwise, or who uses the motor vehicle fuel in this county after having imported the same; 
        3.  Having acquired motor vehicle fuel in this county in the original package or container, distributes or sells the same in such original package or container, or otherwise, or in any manner uses the same; 
        4.  Otherwise acquires in this county for sale, use or distribution in this county, motor vehicle fuel with respect to which there has been no prior taxable sale, use or distribution. 
        5.  "Dealer" shall not include any person who imports into this county motor vehicle fuel in quantities of five hundred gallons or less purchased from a supplier who is licensed as a dealer under chapter 365, NRS, and who assumes liability for the collection and remittance of the applicable excise tax to this county.
    D.  "Department" means the Department of Motor Vehicles.     
    E.  "Distributes, distribution": All motor vehicle fuel sold, donated, consigned for sale, bartered, used or in any way voluntarily disposed of so as to terminate the ownership and possession thereof by the dealer or any other person who imports such motor vehicle fuel owned by him shall be deemed to be distributed and considered as distribution under this chapter. 
    F.  "Highway" means every way or place of whatever nature open to the use of the public for purposes of surface traffic, including highways under construction. 
    G.  "Motor vehicle" means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway. 
    H.  "Motor vehicle fuel" means and includes gasoline, natural gasoline, casinghead gasoline and any other inflammable or combustible liquid, by whatever name such liquid may be known or sold, the chief use of which in this state is for the propulsion of motor vehicles, motorboats or airplanes. Kerosene, gas oil, fuel oil, jet aircraft fuel, diesel fuel and liquefied petroleum gas shall not be considered motor vehicle fuel for the purpose of this chapter. 
    I.  "Person" means and includes every natural person, association, firm or partnership, corporation, municipal corporation, quasi-municipal corporation, political subdivision, governmental agency, trustee, receiver and the legal representative or representatives of the estate of any deceased person and their agents. 
    J.  "Retailer" means and includes every person, other than a dealer as defined in subsection A of this section engaged in the business of selling motor vehicle fuel. (Ord. 954, 2001; Ord. 178 §2, 1970)
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3.08.030 Contract with tax commission
Prior to the effective date of the amendment to the ordinance codified in this chapter, the county shall approve or amend the contract with the department to perform all functions incident to the administration and operation of this chapter unless the county determines with the written concurrence of the department that no such amendment of the contract is necessary or desirable. (Ord. 954, 2001; Ord. 451 §1(part), 1986; Ord. 178 §4(A), 1970)
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3.08.040 Administration and enforcement
The department, upon execution of the contract, shall be empowered to administer and enforce all of the provisions of this chapter pertaining to the collection of all taxes provided herein. (Ord. 954, 2001; Ord. 178 §4(B), 1970)
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3.08.050 Rules and regulations
The department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective. (Ord. 954, 2001; Ord. 178 §4(C), 1970)
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3.08.060 Audit, examination and inquiry
    A.  The department, for and on behalf of Douglas County, shall have power, by itself or by its duly authorized agents, to make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, retailers of petroleum products and carriers thereof, and such other investigations as it may deem necessary in carrying out the provisions of this chapter. 
    B.  If any investigation discloses that any report or any payment has been incorrect, the department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed. (Ord. 954, 2001; Ord. 178 §4(D), 1970)
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3.08.070 Enforcement by sheriffs, peace officers
County sheriff and all other peace officers and traffic officers of this state shall, without further compensation, assist in the enforcement of this chapter, and they shall make arrests for this purpose when requested by the department or its duly authorized agents. (Ord. 954, 2001; Ord. 178 §4(E), 1970)
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3.08.080 Imposition and rate of tax--Statements of motor vehicle fuel sold, distributed or used
    A.  In addition to any other taxes provided by law, every dealer shall, not later than the twenty-fifth day of each calendar month, render to the department a statement of all motor vehicle fuel sold, distributed or used by him in the county as well as any motor vehicle fuel sold, distributed or used in this county by a purchaser thereof upon which sale, distribution or use, the dealer has assumed liability for the tax thereon under subsection 3.08.202(C), during the preceding calendar month, and pay an excise tax of four cents, and effective February 1, 2016 an additional five cents excise tax, per gallon on all motor vehicle fuel sold, distributed or used, in the manner and within the time prescribed by this chapter. 
    B.  The department, for good cause, may extend, for not to exceed thirty days, the time for making any report or return required under this chapter. The extension may be granted if at any time if: 
        1.  A request therefore has been filed with the department within or prior to the period of which the extension may be granted; and 
        2.  A remittance of the estimated tax is made when due. Any dealer to whom an extension is granted shall pay, in addition to any delinquent tax due, interest at the rate of one half of one percent per month, or fraction thereof, from the date on which the tax would have been due without the extension to the date of payment.
    C.  Any report, return, remittance to cover a payment or claim for credit or refund required by this chapter which is transmitted through the United States mail, shall be deemed filed or received by the department on the date shown by the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed, if proof satisfactory to the department establishes that such document or remittance was timely deposited in the United States mails properly addressed to the department. 
    D.  For the purposes of this chapter, motor vehicle fuel is sold where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer. (Ord. 1446, 2015; Ord. 954, 2001; Ord. 586, § 2, 1993 was voted down in the September 1994 primary election, a vote of the people is required to reinstate the tax increment repealed. NRS 295.180; Ord. 451 §1(part); Ord. 178 §5(A), 1970)
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3.08.090 Imposition of excise tax on other inflammable, combustible liquids
    A.  In addition to any other taxes provided for by this chapter, every person who uses any inflammable or combustible liquid or other material other than motor vehicle fuel as defined in section 3.08.020(H) to operate a motor vehicle on the highways of this state, except special fuel as defined in section 3.08.020(H), shall pay an excise tax as provided by section 3.08.080 for each gallon thereof so used and shall render monthly statements and make monthly payments at the times and in the manner prescribed for dealers in this chapter. 
    B.  Any owner or operator of a motor vehicle who imports motor vehicle fuel or other fuel or material, except special fuel as defined in subsection 3.08.020(H), into this county, from another state or from federal proprietary lands or reservations, in the full tank or tanks of any such motor vehicle in a quantity exceeding twenty-five gallons shall, upon demand of the department or its duly authorized agent, pay to the department on such excess motor vehicle fuel the excise tax required to be paid by dealers under this chapter. 
    C.  Nothing in this section shall be construed to require more than one payment of any excise tax upon, or in respect to, the same fuel. (Ord. 954, 2001; Ord. 178 §5(B), 1970)
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3.08.100 Exempt transactions and sales
The provisions of this chapter requiring the payment of excise taxes shall not apply to any of the following: 
    A.  Motor vehicle fuel so long as it remains in interstate or foreign commerce; 
    B.  Motor vehicle fuel exported from this state by a dealer; 
    C.  Motor vehicle fuel sold to the United States Government for official use of the United States Armed Forces; 
    D.  Motor vehicle fuel distributed or delivered on the order of the owner to a dealer who has furnished bond and security in the amount prescribed, and who has established to the satisfaction of the department that the bond is sufficient security to assure payment of all excise taxes as they may become due to the county from him under this chapter. Every dealer claiming exemptions shall report the distributions to the department in such detail as said department may require; otherwise, the exemptions granted in this section shall be void and all fuel shall be considered distributed in Douglas County subject fully to the provisions of this chapter. (Ord. 954, 2001; Ord. 178 §6(A), 1970)
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3.08.110 Exempt sales by dealer in individual quantities of five hundred gallons or less for export
    A.  The provisions of this chapter requiring the payment of excise taxes shall not apply to motor vehicle fuel sold by a dealer in individual quantities of five hundred gallons or less for export to another state by the purchaser other than in the supply tank of a motor vehicle, provided such dealer is licensed in the state of destination to collect and remit the applicable destination state taxes thereon. 
    B.  In support of any exemption from taxes on account of sales of motor vehicle fuel in individual quantities of five hundred gallons or less for export by the purchaser, the dealer shall retain in his files for at least three years an export certificate executed by the purchaser in such form and containing such information as shall be prescribed by the department. This certificate shall be prima facie evidence of the exportation of the motor fuel to which it applies only if accepted by the dealer in good faith. However, should the purchaser not export any part of the motor vehicle fuel covered by the certificate he shall be required to remit to the department immediately thereafter the applicable amount in taxes due on such part not exported. Upon failure to do so, the purchaser shall be subject to all penalties provided herein for delinquency in payment of taxes. (Ord. 954, 2001; Ord. 178 §6(B), 1970)
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3.08.120 Forms and contents of reports of exempt exports and sales
    A.  Every dealer shall report such exports and sales to the department at such times, on such forms, and in such detail as the department may require. 
    B.  Every dealer shall mark clearly upon each invoice rendered for sales upon which no excise tax is required under sections 3.08.100 and 3.08.110, "Ex Nevada Motor Vehicle Fuel Tax." (Ord. 954, 2001; Ord. 178 §6(C), 1970)
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3.08.130 Time to claim exemption on dealer's export to another state
Any claim for exemption from excise tax on account of motor vehicle fuel exported by a dealer to another state, other than stock transfers or deliveries in his own equipment, must be made by the dealer within six months after the date of the export unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon should the claim not be made within such time. (Ord. 178 §6(D), 1970)
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3.08.140 When motor vehicle fuel not deemed to be exported
Motor vehicle fuel carried out of this county into another state or on to federal proprietary lands or reservations, to an amount not exceeding 25 gallons in the full tank or tanks of such motor vehicle shall not be deemed to be exported for the purposes of sections 3.08.100 through 3.08.130. (Ord. 178 §6(E), 1970)
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3.08.150 Dealer's bond--Form, conditions and amount--Deposit in lieu of bond
    A.  Every dealer shall file with the department a bond duly executed by the dealer as principal and by a corporation qualified under the laws of this state as surety, payable to the state, conditioned upon faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and other obligations of the dealer. 
    B.  The total amount of the bond or bonds required of any dealer shall be fixed by the department at twice the estimated maximum monthly tax, determined in such manner as the department shall deem proper and may be increased or reduced by the department at any time, subject to the limitations prescribed in this chapter; but the total amount of the bond or bonds of any dealer shall never exceed ten thousand dollars. 
    C.  No recovery on any bond, nor the execution of any new bond, nor the revocation, cancellation or suspension of any license, shall affect the validity of any bond.
    D.  In lieu of any bond or bonds, a dealer may deposit with the state treasurer, under such terms and conditions as the department may prescribe, a like amount of lawful money of the United States, or bonds of the United States or the state of an actual market value not less than the amount fixed by the department as provided in subsection B in this section. (Ord. 954, 2001; Ord. 178 §7, 1970)
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3.08.160 Monthly payment of taxes--Percentage allowed dealer, user for costs of collection, handling losses
    A.  The excise taxes prescribed in this chapter shall be paid on or before the twenty-fifth day of each calendar month to the department. The department shall deliver all such taxes to the state treasurer, who shall receipt the dealer or user therefore. 
    B.  From the tax found to be due upon any statement duly and punctually rendered, the dealer or user shall be allowed to deduct two percent thereof to cover the dealer's or user's costs of collection of the tax and of compliance with this chapter and the dealer's or user's handling losses occasioned by evaporation, spillage or other similar causes. (Ord. 954, 2001; Ord. 178 §8(A), 1970)
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3.08.170 Penalties for delinquencies in payment of tax--Allocation of penalty assessments

    A.  If the amount of the excise tax for any month is not paid to the department on or before the twenty-fifth day of the next month thereafter as prescribed by section 3.08.160, it shall become delinquent at the close of business on that day and a penalty of one percent of such excise tax must be added thereto for delinquency; but in no case shall the penalty be less than twenty-five dollars nor more than five hundred dollars. 
    B.  If such tax is not received on or before the close of business on the last day of the month in which payment is due, a penalty of ten percent must be added thereto in addition to the penalty provided for in subsection A of this section. 
    C.  The proceeds from any such penalty assessments so levied shall be allocated to the county gas tax funds by the department. (Ord. 954, 2001; Ord. 178 §8(B), 1970)

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3.08.180 Commencement and prosecution of action to collect delinquent tax--Penalties and interest.
    A.  At the request of the department, the attorney general or the district attorney of Douglas County shall collect any delinquent tax with penalties and interest. To that end the attorney general or the district attorney shall commence and prosecute to final determination an action in the name of the state in any court of competent jurisdiction. 
    B.  In any action on a bond filed by a dealer, recovery may be had against the surety without exhausting or seeking a remedy against the dealer. (Ord. 954, 2001; Ord. 178 §9(A), 1970)
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3.08.190 Evidentiary effect of tax commission's certificate
In any action commenced and prosecuted under the provisions of section 3.08.180, the certificate of the department shall be prima facie evidence of the amount of the tax and penalty and of the obligation therefore of the person named in such certificate. (Ord. 954, 2001; Ord. 178 §9(B), 1970)
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3.08.200 Refunds--Persons entitled
Any person who exports any motor vehicle fuel from this state or who sells any such fuel to the United States Government for official use of the United States Armed Forces, or who buys and uses any such fuel for purposes other than in and for the propulsion of motor vehicles, and who has paid any tax on such fuel levied or directed to be paid as provided by this chapter, either directly by the collection of such tax by the vendor from such consumer or indirectly by the addition of the amount of such tax to the price of such fuel, shall be reimbursed and repaid the amount of such tax so paid by him, except as follows: 
    A.  Refund claims shall be paid by prescribed classes in accordance with the department's rules and regulations. 
    B.  The minimum claim for refund shall be based on at least two hundred gallons purchased and used in a six-month period. 
    C.  No refund of county motor vehicle fuel taxes shall be made for off-highway use of motor vehicle fuel consumed in watercraft in this state for recreational purposes. (Ord. 954, 2001; Ord. 178 §10(A), 1970)
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3.08.210 Refund--Presentation of claim
    A.  A claimant for refund shall present to the department on a refund claim form accompanied by the original invoices showing the purchase. The refund forms shall state the total amount of such fuel so purchased and used by the consumer otherwise than for the propulsion of motor vehicles and the manner and the equipment in which the claimant has used the same.    
    B.  A claimant for refund of tax on motor vehicle fuel purchased and exported from this state shall execute and furnish to the department a certificate of exportation on such form as may be prescribed by the department. 
    C.  An invoice to qualify for refund shall contain at least: 
        1.  The number of gallons of motor vehicle fuel purchased; 
        2.  The price per gallon; 
        3.  The total purchase price of the motor vehicle fuel; and 
        4.  Such other information as may be prescribed by the department. 
    D. The signature on the refund claim form shall subject the claimant to the charge of perjury for false statements contained on the refund application. 
    E.  Daily records shall be maintained and preserved for a period of three years for audit purposes of all motor vehicle fuel used. The record shall set forth: 
        1.  The piece of equipment being supplied with the fuel; 
        2.  The number of gallons of fuel used in each fill; and 
        3.The purpose for which the piece of equipment will be used.
The gasoline fills shall be further classified as to on or off-highway use. Any motor vehicle fuel used in any licensed motor vehicle does not qualify for refund. 
    F.  In accounting for motor vehicle fuel used for refund purposes, direct measures shall be used and estimates are prohibited. Self-propelled vehicles with mounted auxiliary equipment consuming motor vehicle fuel shall only be allowed refunds if a separate motor vehicle fuel tank and a separate motor is used to operate the auxiliary equipment. 
    G.  No person may be granted a refund of motor vehicle fuel taxes for off-highway use when such consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over such land or highways, except when such person is under a contractual relationship with the federal government or one of its agencies and is engaged in the performance of his duties pursuant to such relationship. Employment of an individual by the federal government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection. 
        H.  When in the opinion of the department it would be beneficial to the state for a refund claimant to become a licensed dealer, such claimant may, at the option of the department, be required to become a licensed dealer rather than a refund claimant unless such claimant chooses to claim refunds at the tax rate, less two percent. (Ord. 954, 2001; Ord. 178 §10 (B), 1970)
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3.08.220 Refund--Payment
Upon the presentation of such affidavits, invoices, written statements, tax exemption certificates or exportation certificates, the department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes so paid by the claimant. (Ord. 954, 2001; Ord. 178 §10(C), 1970)
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3.08.230 Refund--Payment based on duplicate invoice
In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period. (Ord. 954, 2001; Ord. 178 §10 (D), 1970)
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3.08.240 Refund--Examination of claimant's books, records
In order to establish the validity of any claim, the department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned. (Ord. 954, 2001; Ord. 178 §10(E), 1970)
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3.08.250 Refund--Time for application
All applications for refund based upon exportation of motor vehicle fuel from this state shall be filed with the department within three months from the date of exportation. All other applications, together with the necessary supporting evidence, shall be filed with the department within six months from the date of purchase. All rights to refunds shall be forfeited if applications are not filed with the department within the times herein prescribed. (Ord. 954, 2001; Ord. 178 §10(F), 1970)
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3.08.260 Refunds--Payment from county gas tax funds
All claims for refunds under sections 3.08.200 through 3.08.250 shall be paid from combined gas tax funds collected under this chapter upon claims presented by the department, approved by the state board of examiners and allowed and paid as other claims against the state are allowed and paid. (Ord. 954, 2001; Ord. 178 §10(G), 1970)
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3.08.270 Granting of credit in lieu of refund
In lieu of the collection and refund of the tax on motor vehicle fuel used by a dealer in such a manner as would entitle a purchaser to claim a refund under the provisions of sections 3.08.200 through 3.08.250, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel to the department made by a dealer, credit may be given the dealer upon his tax return and assessment. (Ord. 954, 2001; Ord. 178 §10 (H), 1970)
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3.08.280 Refunds--To farmers, ranchers on basis of bulk purchases--Procedure
    A.  For the purpose of this section, bulk purchases means purchases in excess of fifty gallons of regular motor vehicle fuel which are not placed directly into the tank of motor vehicles. 
    B.  Any person determined by the department to be a bona fide farmer or rancher, not engaged in other activities which would distort his highway usage, may claim a refund only on the basis of eighty percent of his bulk purchases, without necessity of maintaining records of use. 
    C.  Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the department and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been make for a change of basis for filing, which request has been approved by the tax commission. 
    D.  The department is empowered to issue reasonable rules and regulations to carry out the purposes of this section. (Ord. 954, 2001; Ord. 178 §10(I), 1970)
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3.08.290 Injunction or other process to prevent collection prohibited
No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this state or Douglas County or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the department. (Ord. 954, 2001; Ord. 178 §10(J), 1970)
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3.08.300 Right to bring action against state treasurer--Venue
After payment of any excise tax under protest duly verified, served on the department and setting forth the grounds of objection to the legality of the excise tax, the dealer paying the excise tax may bring an action against the state treasurer in the district court in and for Douglas County for the recovery of the excise tax so paid under protest. (Ord. 954, 2001; Ord. 178 §10(K), 1970)
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3.08.310 Action to recover amount paid
    A.  No action authorized by section 3.08.300 may be instituted more than ninety days after the last day prescribed for the payment of the excise tax without penalty. Failure to bring suit within the ninety days shall constitute a waiver of any and all demands against the state on account of alleged overpayment of excise taxes. 
    B.  No grounds of illegality of the excise tax shall be considered by the court other than those set forth in the protest filed at the time of the payment of the excise tax. (Ord. 178 §10(L), 1970)
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3.08.320 Judgment for plaintiff--Disposition of amount--interest
    A.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff. 
    B.  In any judgment, interest shall be allowed at the rate of six percent per year upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than thirty days, such date to be determined by the department. (Ord. 954, 2001; Ord. 178 §10(M), 1970)
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3.08.330 Judgment not to be rendered for plaintiff when action is by or in name of assignee
A judgment shall not be rendered in favor of the plaintiff in any action brought against the state treasurer to recover any excise tax paid under this chapter when such action is brought by or in the name of an assignee of the dealer paying the excise tax or by any person, company or corporation which has paid the excise tax. (Ord. 178 §1O(N), 1970)
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3.08.340 Illegal claim for refund
Any person who files a refund claim based on an altered invoice, unless the alteration of such invoice is certified by the dealer as made for the purpose of correcting an error in good faith, or whose claim is not based on records of use as required in this act or by the department rules and regulations, shall at the option of the department, in lieu of other penalties provided, be denied refunds for a period of three years from the date of the illegal claim filed. The claimant shall have the right to appeal the decision to the department and after exhausting his administrative remedies to appeal to the district court of Douglas County. (Ord. 954, 2001; Ord. 178 §10(0), 1970)
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3.08.350 Dealer's records--contents--examinations
    A.  Every dealer shall cause to be kept a true record, in such form as may be prescribed or approved by the department, of all stocks of motor vehicle fuel and of other inflammable or combustible liquids and of all manufacture, refining, compounding, blending, purchases, receipts, transportation, use, sales and distributions thereof. 
    B.  Such records shall be subject to inspection at all times within business hours by the department or its duly authorized agents, and shall remain so available for inspection for a period of three years from the date of any entry therein. 
    C.  Should any dealer wish to keep proper books and records pertaining to business done in Douglas County elsewhere than within the state for inspection as provided in this section, he shall pay a fee for such examination in an amount per day equal to the amount set by law for out-of state travel for each day or fraction thereof during which the examiner is actually engaged in examining the dealer's books, plus the actual expenses of the examiner during the time that the examiner is absent from Carson City, Nevada, for the purpose of making such examination; but such time shall not exceed one day going to and one day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing the dealer's books. Not more than two such examinations shall be charged against any dealer in any year. 
    D.  Any moneys received shall be deposited by the department to the credit of the fund from which the expenditures for the examination were made. 
    E.  Upon the demand of the department or at such times as the department may prescribe by regulation, every dealer shall furnish a statement showing the contents of the records to such extent, in such detail and in such form as the department may require. (Ord. 954, 2001; Ord. 178 §11(A), 1970)
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3.08.360 Retailers' records--contents--inspection
    A.  Every retailer shall maintain and keep within the state for a period of three years a true record of motor vehicle fuel received, of the price thereof and the name of the person supplying the same, together with delivery tickets, invoices and such other records as the department may require. 
    B.  Such records shall be subject to inspection by the department or its duly authorized agents at all times within business hours. (Ord. 954, 2001; Ord. 178 §11(B), 1970)
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3.08.370 Carriers' delivery reports--contents--examination of records
    A.  Every carrier, whether common, contract or private, except a dealer licensed under chapter 365 of NRS or a wholesale distributor transporting the products of a dealer licensed under said chapter, transporting motor vehicle fuel as defined in subsection 3.08.020(H) in interstate commerce to or from any point within the county shall report to the department all deliveries so made. 
    B.  Such report shall cover the period of each calendar month and shall be filed within twenty-five days after the end of such month. The report shall show: 
        1.  The name and address of every consignor and the consignee and of every person other than the designated consignee to whom delivery has actually been made; 
        2.  The date of every delivery; 
        3.  The amount of every delivery in gallons; 
        4.  Such other information as the department may require.
    C.  The department, or its duly authorized agents, may examine the books and records of any carrier during business hours to determine if the provisions of this section have been or are being complied with. (Ord. 954, 2001; Ord. 178 §11(C), 1970)
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3.08.380 Invoices and other documents required of carriers when transporting motor vehicle fuel or other liquids
    A.  Every person transporting on any highway of the county motor vehicle fuel or other inflammable or combustible liquids in an amount of twenty-five gallons or more must have in his possession at all times during such transportation an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported. He shall produce and exhibit the same to any sheriff, deputy sheriff, police officer or authorized agent of the department upon request or demand. 
    B.  Any person engaged in transportation of motor vehicle fuel or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers shall be required only to have in his possession adequate evidence showing the amount of the motor vehicle fuel or other inflammable or combustible liquids loaded in his conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of delivery thereto must be furnished the department upon request. (Ord. 954, 2001; Ord. 178 §11(D), 1970)
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3.08.390 Distribution and use of proceeds
    A.  All motor vehicle fuel taxes collected by the department pursuant to this chapter shall be transmitted to Douglas County periodically as promptly as feasible, and the tax commission shall charge the county, for the department services specified in this chapter, such amount as will reimburse the department for the cost to it of rendering the services. 
    B.  The transmittal required under subsection A of this section shall be made at least four times in each fiscal year. 
    C.  All net proceeds of the motor vehicle fuel tax imposed by this chapter received by the county from the department shall be deposited by the county treasurer in a fund to be known as the regional street and highway fund in the county treasury and disbursed only in accordance with the provisions of chapter 373 of NRS. (Ord. 954, 2001; Ord. 178 §12, 1970)
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3.08.400 Unlawful acts--Penalties
    A.  It is unlawful for any person: 
        1.  To refuse or neglect to make any statement, report or return required by the provisions of this chapter; 
        2.  Knowingly to make or aid or assist any other person in making a false statement in a report to the department or in connection with an application for refund of any tax; 
        3.  Knowingly to collect or attempt to collect or cause to be repaid to him or to any person, either directly or indirectly, any refund of any tax without being entitled to the same; 
        4.  To sell any motor vehicle fuel upon which the tax imposed by this chapter is not paid; or 
        5.  To act as an agent to sell any motor vehicle fuel, obtained in any manner, upon which the tax imposed by this chapter is not paid. 
    B.  Each day or part thereof during which any person engages in business as a dealer without being the holder of an uncanceled license constitutes a separate offense within the meaning of this section. 
    C.  Any person violating any of the provisions of this section shall be guilty of a misdemeanor. (Ord. 954, 2001; Ord. 645, 1994; Ord. 178 §13(A), 1970)
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3.08.410 Other violations
Any violation of the provisions of this chapter except as otherwise provided, shall be a misdemeanor. (Ord. 645, 1994; Ord. 178 §13(B), 1970)
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3.08.420 Amendments
All amendments of chapter 365 of NRS and the county motor vehicle fuel tax law which become effective subsequent to the effective date of this chapter and which are not inconsistent with this chapter shall automatically become a part of this chapter. (Ord. 178 §14, 1970)
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3.08.430 Restrictions on repeal
    A.  The ordinance codified in this chapter shall not be repealed until all obligations, for which the revenues from it have been pledged, pursuant to the county motor vehicle fuel tax law, have been discharged in full. 
    B.  The board of county commissioners may at any time dissolve the commission and provide that no further obligations shall be incurred. (Ord. 178 §15, 1970)
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3.08.440 Date of imposition
The four cent county motor vehicle fuel tax provided for in this chapter shall be imposed and become effective on July 1, 1986.  The additional five cents approved December 3, 2015, as provided for in this chapter, shall be imposed and become effective February 1, 2016.  (Ord. 1446, 2015; Ord. 451 §1(part), 1986: Ord. 178 §16, 1970)
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