Except where the context otherwise requires, the definitions given in this Chapter shall govern the construction of this Chapter.
COMMISSION: The Regional Transportation Commission.
DEALER: Means and includes every person who:
A. Refines, manufactures, compounds or otherwise produces motor vehicle fuel or fuel for jet or turbine-powered aircraft and sells or distributes the same in this State;
B. Imports motor vehicle fuel or fuel for jet or turbine-powered aircraft into this State 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 or fuel for jet or turbine-powered aircraft in this State after having imported the same;
C. Having acquired motor vehicle fuel or fuel for jet or turbine-powered aircraft in this State 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 fuel;
D. Otherwise acquires in this State for sale, use or distribution in this State motor vehicle fuel or fuel for jet or turbine-powered aircraft with respect to which there has been no prior taxable sale, use or distribution; and
E. The term "dealer" does not include any person who imports into this State motor vehicle fuel or fuel for jet or turbine-powered aircraft in quantities of five hundred (500) gallons or less, purchased from a supplier who is licensed as a dealer under Nevada statute and who shall assume liability for the collection and remittance of the applicable excise tax to this State.
MOTOR VEHICLE: Means and includes every self-propelled motor vehicle, including tractors, operated on a surface highway.
MOTOR VEHICLE FUEL: Means and includes gasoline, natural gasoline, casinghead gasoline or 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 aircraft other than jet or turbine-powered aircraft. The term does not include kerosene, gas oil, fuel oil, fuel for jet or turbine- powered aircraft, diesel fuel and liquefied petroleum gas.
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.
RETAILER: Every person, other than a "dealer" as defined herein, engaged in the business of selling motor vehicle fuel.
TAX COMMISSION: The Nevada Tax Commission and its duly authorized agents. (Ord. 148, 1996: Ord. 60 Art. I, 1976)