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 Nevada Tax Commission 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 exemption shall report the distributions to the Nevada Tax Commission in such detail as the Tax Commission may require; otherwise, the exemptions granted in this Chapter shall be void and all fuel shall be considered distributed in the County subject fully to the provisions of this Chapter. (Ord. 60 Art. V(A), 1976)