A. Every dealer shall, not later than the twenty fifth day of each calendar month:
1. Render to the Tax Commission a statement of all motor vehicle fuel and fuel for jet or turbine-powered aircraft sold, distributed or used by him in this State as well as all such fuel sold, distributed or used in this State by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon under Nevada Revised Statutes 365.020 during the preceding calendar month; and
2. Pay an excise tax of nine cents ($0.09) per gallon on all motor vehicle fuel sold in the County.
3. Pay any other excise taxes required by law.
B. A dealer shall hold the amount of all taxes collected pursuant to this Chapter in a separate account in trust for the State.
C. The Nevada Tax Commission for good cause may extend for not more than thirty (30) days the time for making any report or return required under this Chapter. The extension may be granted at any time if:
1. A request therefor has been filed with the Nevada Tax Commission within or prior to the period for which the extension may be granted; and
2. A remittance of the estimated tax is made when due.
D. Any report, return, remittance to cover a payment or claim for credit or refund required by this Chapter, which is transmitted through the U.S. mail, shall be deemed filed or received by the Nevada Tax Commission 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 Nevada Tax Commission establishes that the document or remittance was timely-deposited in the U.S. mail properly addressed to the Nevada Tax Commission.
E. For the purposes of this Chapter, motor vehicle fuel is deemed distributed if it is sold, donated, consigned for sale, bartered, used 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 fuel owned by him. (Ord. 148, 1996: Ord. 82 Art. I, 1986: Ord. 81 Art. I, 1985: Ord. 60 Art. IV(A), 1976)