Chapter 3.20 LOCAL GAS TAX

This chapter is enacted pursuant to the authorization contained in NRS Chapter 373. Humboldt County is a county of the State of Nevada having a population of less than twenty-five thousand as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce taken prior to the effective date of the ordinance codified in this chapter and has adopted a street and highway plan for the county embracing the territory of the City of Winnemucca and an adjacent portion of Union Township of the county. (Ord. 7-22-69 § 1(700.010))

3.20.020 Definitions.

Except where the content otherwise requires, the definitions given in this chapter shall govern the construction of this chapter.

“Board” means the board of county commissioners.

“Commission” or “regional transportation commission” means the county regional transportation commission.

“Dealer” means and includes every person who:

1. Refines, manufactures, compounds or otherwise produces motor vehicle fuel and sells or distributes the same in the county.

2. Imports motor vehicle fuel into the 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 the county after having imported the same.

3. Having acquired motor vehicle fuel in the county in the original package or container, distributes or sells the same in the original package or container, or otherwise, or in any manner uses the same.

4. Otherwise acquires in the county for sale, use or distribution in the county motor vehicle fuel with respect to which there has been no prior taxable sale, use or distribution.

“Dealer” does not include any person who imports into the county motor vehicle fuel in quantities of five hundred gallons or less purchased from a supplier who is licensed as a dealer under NRS Chapter 365, and who assumes liability for the collection and remittance of the applicable excise tax to the county.

“Department” means the Department of Motor Vehicles.

“Distributes” and “distribution” mean 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 motor vehicle fuel owned by him, is deemed distributed and considered as distribution under this chapter.

“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.

“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 and any other inflammable or combustible liquid, by whatever name the liquid may be known or sold, the chief use of which in this county is for the propulsion of motor vehicles, motorboats or airplanes. Kerosene, gas oil, fuel oil, jet aircraft fuel, diesel fuel and liquefied petroleum gas are not considered motor vehicle fuel for the purposes of this chapter.

“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” means and includes every person, other than a dealer as defined in this section, engaged in the business of selling motor vehicle fuel.

“Special fuel” means and includes kerosene, gas oil, fuel oil, jet aircraft fuel, diesel fuel and liquefied petroleum gas and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles, except that it does not include motor vehicle fuel as defined in this section,

“Tax commission” means the State Tax Commission and its duly authorized agents. (Ord. 5-18-81 § 1; Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.020))

3.20.030 Commission created—Organization and term—Meetings.

A. The county regional transportation commission is created.

B. The Commission shall be composed of representatives to be selected as follows:

1. Two representatives selected by the board of county commissioners;

2. One representative to be selected by the city council of the City of Winnemucca.

C. The first representatives will be selected within thirty days after the passage of the ordinance codified in this chapter and will serve until December 31st of the next even-numbered year. The successors of the first appointed representatives will serve for terms of two years, and any vacancies will be filled for the unexpired terms.

D. The Commission will meet at such times and places as the members of the Commission may deem necessary and proper, but at least one meeting will be held in each calendar month in conjunction with the first regular board of commissioners’ meeting of the month, unless the Commission, by resolution unanimously adopted at a regularly scheduled meeting, designates a different meeting date and time. In no event will there be fewer than one meeting in each calendar month. (Ord. 4-8-85 § 1; Ord. 5-18-81 § 1; Ord. 7-22-69 § 1(700.030—700.060))

3.20.040 Commission—Powers and duties.

A. The Commission shall adopt such rules and regulations as are not in conflict with this chapter, NRS Chapter 373, or any other law of the state for the organization of the Commission and the conduct of its business.

B. The Commission will exercise or perform only those powers and duties specifically granted to them and enumerated in NRS Chapter 373, and will exercise or perform the powers and duties in the mode and manner set forth in NRS Chapter 373. (Ord. 7-22-69 § 1(700.070, 700.080))

3.20.050 Action by commission.

All decisions, acts and resolutions of the Commission will be by majority vote of its membership. A tie vote will have the effect of no decision and no action will be taken. (Ord. 7-22-69 § 1(700.090))

3.20.060 Contract with State Tax Commission.

Prior to the effective date of the ordinance codified in this chapter, the board of county commissioners will contract with the Nevada State Tax Commission to perform all functions incident to the administration and operation of this chapter. (Ord. 7-22-69 § 1(700.100))

3.20.070 Administration and enforcement.

The State Tax Commission, upon execution of the contract referred to in HCC 3.20.060, is empowered to administer and enforce all of the provisions of this chapter pertaining to the collection of all taxes provided herein. (Ord. 7-22-69 § 1(700.110))

3.20.080 State Tax Commission—Powers.

The State Tax Commission has 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. 7-22-69 § 1(700.120))

3.20.090 Audit, examination and inquiry.

A. The State Tax Commission, for and on behalf of the county, has 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 deems necessary in carrying out the provisions of this chapter.

B. If any investigation discloses that any report or any payment has been incorrect, the State Tax Commission may make changes in subsequent reports and payments as may be necessary to correct the error so disclosed. (Ord. 7-22-69 § 1(700.130))

3.20.100 Enforcement by sheriffs, peace officers.

County sheriffs and all other peace officers and traffic officers of the state shall, without further compensation, assist in the enforcement of this chapter, and shall make arrests for this purpose when requested by the State Tax Commission or its duly authorized agents. (Ord. 7-22-69 § 1(700.140))

3.20.110 Tax imposed—Rate.

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 State Tax Commission a statement of all motor vehicle fuel sold, distributed or used by him in the county by a purchaser upon which sale, distribution or use, the dealer has assumed liability for the tax thereon under HCC 3.20.020 during the preceding calendar month, and pay an excise tax of six cents per gallon effective July 1, 1996; seven cents per gallon effective July 1, 1997; eight cents per gallon effective July 1, 1998; and nine cents per gallon effective July 1, 1999, on all motor vehicle fuel sold, distributed or used in the manner and within the time prescribed in this chapter.

B. The State Tax Commission, for good cause, may extend, not to exceed thirty 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 has been filed with the State 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. Any dealer to whom an extension is granted will pay, in addition to any delinquent tax due, interest at the rate of one-half of one percent per month, or a 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, is deemed filed or received by the State 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 State Tax Commission establishes that the document or remittance was timely deposited in the United States mail properly addressed to the State Tax Commission.

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. 2-20-96E § 1; Ord. 7-9-84 § 1; Ord. 7-7-75 § 1; Ord. 7-22-69 § 1(700.150))

3.20.115 Additional optional excise tax—Rate.

A. In addition to any other taxes provided by Nevada Revised Statutes and this code, there shall be levied an excise tax of one cent per gallon on motor vehicle fuel pursuant to NRS 365.192.

B. This tax must be accounted for by each dealer as to the county in which the motor vehicle fuel is sold to the retailer and shall be collected in the manner provided for in HCC 3.20.110.

C. The treasurer of Humboldt County shall comply with the provision of NRS 365.196 regarding allocation and appointment of this tax.

D. All moneys apportioned to the County of Humboldt and the City of Winnemucca shall be used by the respective political subdivision solely to repair or restore existing paved roads, streets and alleys, other than those maintained by the federal government and the state, by surfacing, overlaying, resealing or other customary methods, and as otherwise provided by NRS 365.196(4). (Ord. 6-4-90C § 1)

3.20.120 Excise tax on other fuels.

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 HCC 3.20.020 to operate a motor vehicle on the highways of the state, except special fuel as defined in HCC 3.20.020, shall pay an excise tax as provided by HCC 3.20.110 for each gallon thereof so used, and will 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 fuel or other fuel or material, except special fuel as defined in HCC 3.20.020, into the county from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of a motor vehicle shall, upon demand of the State Tax Commission or its duly authorized agents, pay to the State Tax Commission on such excess motor vehicle fuel the excise tax required to be paid by dealers under this chapter.

C. Nothing in this section or HCC 3.20.110 will be construed to require more than one payment of any excise tax upon or in respect to the same fuel. (Ord. 7-22-69 § 1(700.160))

3.20.130 Exemptions.

The provisions of this chapter requiring the payment of excise taxes do 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 the county 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 State 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 will report the distributions to the State Tax Commission in such detail as the State Tax Commission may require; otherwise, the exemptions granted in this section are void and all fuel considered distributed in the county subject fully to the provisions of this chapter. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.170))

3.20.140 Exempt sales by dealers.

A. The provisions of this chapter requiring the payment of excise taxes do not apply to motor vehicle fuel sold by a dealer in individual quantities of five hundred gallons or less for export to another county by the purchaser other than in the supply tank of a motor vehicle, provided the dealer is licensed, under NRS Chapter 365, to collect and remit the applicable county 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 will retain in his files for at least three years an export certificate executed by the purchaser in such form and containing such information as prescribed by the State Tax Commission. This certificate is prima facie evidence of the exportation of the motor vehicle 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 is required to remit to the State Tax Commission immediately thereafter the applicable amount in taxes due on the part not exported. Upon failure to do so, the purchaser is subject to all penalties provided in this chapter for delinquency in payment of taxes. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.180))

3.20.150 Filing of forms—Content of reports.

A. Every dealer will report such exports and sales to the State Tax Commission at such times, on such forms, and in such detail as the State Tax Commission may require.

B. Every dealer shall mark clearly upon each invoice rendered for sales upon which no excise tax is required under HCC 3.20.130 and 3.20.140, “Ex Nevada Motor Vehicle Fuel Tax.” (Ord. 7-22-69 § 1(700.190))

3.20.160 Claims for export exemption—Timeframe.

Any claim for exemption from excise tax on account of motor vehicle fuel exported by a dealer to another county, 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 county 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. 8-20-69 § 1; Ord. 7-22-69 § 1(700.200))

3.20.170 Fuel deemed not exported.

Motor vehicle fuel carried out of the county into another county or onto federal proprietary lands or reservations, to an amount not exceeding twenty-five gallons, in the fuel tank or tanks of a motor vehicle is deemed not exported for the purposes of HCC 3.20.130 through 3.20.160. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.210))

3.20.180 Bond required.

A. Every dealer who files with the State Tax Commission a bond duly executed by the dealer as principal and by a corporation qualified under the laws of the 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 will be fixed by the State Tax Commission at twice the estimated maximum monthly tax, determined in such manner as the State Tax Commission deems proper, and may be increased or reduced by the State Tax Commission at any time, subject to the limitations prescribed in this chapter, but the total amount of the bond or bonds of any dealer will 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, will 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 State Tax Commission 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 State Tax Commission as provided in this section. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.220))

3.20.190 Payment date—Remittance—Percentage allowed dealer.

A. The excise taxes prescribed in this chapter shall be paid on or before the twenty-fifth day of each calendar month to the State Tax Commission. The State Tax Commission will deliver all such taxes to the State Treasurer, who will receipt the dealer or user therefor.

B. From the tax found to be due upon any statement duly and punctually rendered, the dealer or user is 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.

C. The State Treasurer will thereupon deliver all such taxes to the county treasurer. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.230))

3.20.200 Penalties for delinquencies—Allocation.

A. If the amount of any excise tax for any month is not paid to the State Tax Commission on or before the twenty-fifth day of the next month thereafter as prescribed by HCC 3.20.190, it becomes delinquent at the close of business on that day, and a penalty of one percent of the excise tax must be added thereto for delinquency; but in no case will the penalty be less than twenty-five dollars nor more than five hundred dollars.

B. If the 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 this section.

C. The proceeds from any penalty assessments so levied will be allocated to the county gas tax funds by the State Tax Commission. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.240))

3.20.210 Action on delinquencies.

A. At the request of the State Tax Commission, the Attorney General or the county district attorney will collect any delinquent tax with penalties and interest. To that end, the Attorney General or district attorney forthwith 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. 7-22-69 § 1(700.250))

3.20.220 Evidentiary effect of certificate.

In any action commenced and prosecuted under the provisions of HCC 3.20.210, the certificate of the State Tax Commission is prima facie evidence of the amount of the tax and penalty and of the obligation therefor of the person named in the certificate. (Ord. 7-22-69 § 1(700.260))

3.20.230 Refunds—Entitlements—Exceptions.

Any person who exports any motor vehicle fuel from the county or who sells any fuel to the United States government for official use of the United States Armed Forces, or who buys and uses any fuel for purposes other than in and for the propulsion of motor vehicles, and who has paid any tax on the fuel levied or directed to be paid as provided by this chapter either directly by the collection of the tax by the vendor from the consumer or indirectly by the addition of the amount of the tax to the price of the fuel, will be reimbursed and repaid the amount of the tax so paid by him, except as follows:

A. Refund claims will be paid by prescribed classes in accordance with the State Tax Commission’s rules and regulations.

B. The minimum claim for refund will 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 will be made for off-highway use of motor vehicle fuel consumed in watercraft in the state for recreational purposes.

D. From the amount of gasoline tax refund due will be deducted an amount equal to two percent of the refund. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.270))

3.20.240 Refund form contents—Exception—Licensing alternative.

A. A claimant for refund will present to the State Tax Commission a refund claim form accompanied by the original invoices showing the purchase. The refund forms will state the total amount of the fuel 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 will execute and furnish to the State Tax Commission a certificate of exportation on such form as may be prescribed by the State Tax Commission.

C. An invoice to qualify for refund will 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 State Tax Commission.

D. The signature on the refund claim form subjects the claimant to the charge of perjury for false statements contained on the refund application.

E. Daily records will be maintained and preserved for a period of three years for audit purposes of all motor vehicle fuel used. The record will 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.

F. The gasoline fills will 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.

G. In accounting for motor vehicle fuel used for refund purposes direct measures will be used and estimates are prohibited. Self-propelled vehicles with mounted auxiliary equipment consuming motor vehicle fuel will only be allowed refunds if a separate motor vehicle fuel tank and a separate motor is used to operate the auxiliary equipment.

H. No person may be granted a refund of motor vehicle fuel taxes for off-highway use when 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 the land or highways, except when the 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 section.

I. When in the opinion of the State Tax Commission it would be beneficial to the state for a refund claimant to become a licensed dealer, the claimant may, at the option of the State Tax Commission, be required to become a licensed dealer rather than a refund claimant unless the claimant chooses to claim refunds at the tax rate, less two percent. (Ord. 7-22-69 § 1(700.280))

3.20.250 Payment of refund.

Upon the presentation of affidavits, invoices, written statements, tax exemption certificates or exportation certificates, the State Tax Commission will cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes paid by the claimant. (Ord. 7-22-69 § 1(700.290))

3.20.260 Payment of refund 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 will be retained by the State Tax Commission until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice will be made until after the expiration of the statutory period. (Ord. 7-22-69 § 1(700.300))

3.20.270 Examination of records—Effect of refusal to permit examination.

A. In order to establish the validity of any claim the State Tax Commission 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.

B. Any person determined by the State Tax Commission 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 State Tax Commission, and such a permit will bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the State Tax Commission.

D. The State Tax Commission is empowered to issue reasonable rules and regulations to carry out the purposes of this section. (Ord. 7-22-69 § 1(700.310))

3.20.280 Refund application—Timeframe.

All applications for refund based upon exportation of motor vehicle fuel from this county will be filed with the State Tax Commission within three months from the date of exportation. All other applications, together with the necessary supporting evidence, will be filed with the State Tax Commission within six months from the date of purchase. All rights to refunds are forfeited if applications are not filed with the State Tax Commission within the times prescribed in this section. (Ord. 8-20-69 § 1; Ord. 7-22-69 § 1(700.320))

3.20.290 Payment of refunds from county gas tax funds.

All claims for refunds under this section will be paid from county gasoline tax funds collected under this chapter upon claims presented by the State Tax Commission, approved by the State Board of Examiners, and allowed and paid as other claims against the state are allowed and paid. (Ord. 7-22-69 § 1(700.330))

3.20.300 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 refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel to the State Tax Commission made by a dealer, credit may be given the dealer upon his tax return and assessment. (Ord. 7-22-69 § 1(700.340))

3.20.310 Refunds to farmers, ranchers on basis of bulk purchases—Procedure.

A. For the purposes 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.

C. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the State Tax Commission, and the permit binds the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the State Tax Commission.

D. The State Tax Commission is empowered to issue reasonable rules and regulations to carry out the purposes of this section. (Ord. 7-22-69 § 1(700.350))

3.20.320 Collection—Injunction or other process 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 the state or county or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the State Tax Commission. (Ord. 7-22-69 § 1(700.360))

3.20.330 Action against state.

After payment of any excise tax under protest duly verified, served on the State Tax Commission, 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 Humboldt County for the recovery of the excise tax paid under protest. (Ord. 7-22-69 § 1(700.370))

3.20.340 Action to recover amount paid—Consideration of grounds of illegality.

A. No action authorized by HCC 3.20.230 through 3.20.360 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 constitutes a waiver of any and all demands against the state or county on account of alleged overpayment of excise taxes.

B. No ground of illegality of the excise tax will 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. 8-20-69 § l; Ord. 7-22-69 § 1(700.380))

3.20.350 Judgment—Disposition—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 refunded to the plaintiff.

B. In any judgment, interest is 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 Tax Commission. (Ord. 7-22-69 § 1(700.390))

3.20.360 Judgment not to be rendered for assignee.

A judgment will not be rendered in favor of the plaintiff in an 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. 7-22-69 § 1(700.400))

3.20.370 Dealers’ records—Contents—Examinations.

A. Every dealer will cause to be kept a true record, in such form as may be prescribed or approved by the State Tax Commission, of all stocks of motor vehicle fuel and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, transportations, use, sales and distributions.

B. The records are subject to inspection at all times within business hours by the State Tax Commission or its duly authorized agents, and will 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 the county elsewhere than within the state for inspection as provided in this section, he shall pay a fee for the 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 purposes of making the examination; but such time will 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 examinations will be charged against any dealer in any year.

D. Any moneys received will be deposited by the State Tax Commission to the credit of the fund from which the expenditures for the examination were made.

E. Upon the demand of the State Tax Commission or at such times as the State Tax Commission may prescribe by regulation, every dealer shall furnish a statement showing the contents of the records to the extent, in the detail and in the form as the State Tax Commission may require. (Ord. 7-22-69 § 1(700.410))

3.20.380 Retailers’ records—Contents—Inspection.

A. Every retailer will 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 State Tax Commission may require.

B. The records are subject to inspection by the State Tax Commission or its duly authorized agents at all times within business hours. (Ord. 7-22-69 § 1(700.420))

3.20.390 Illegal claim for refund.

Any person who files a refund claim based on an altered invoice, unless the alteration of the 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 chapter or by the State Tax Commission rules and regulations, will at the option of the State Tax Commission, 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 has the right to appeal the decision to the State Tax Commission, and after exhausting his administrative remedies to appeal to the district court of Humboldt County. (Ord. 7-22-69 § 1(700.430))

3.20.400 Carriers’ delivery reports—Contents—Examination.

A. Every carrier, whether common, contract or private except a dealer licensed under NRS Chapter 365, or a wholesale distributor transporting the products of a dealer licensed under that chapter, transporting motor vehicle fuel as defined in HCC 3.20.020 in interstate commerce to or from any point within the county will report to the State Tax Commission all deliveries so made;

B. The report will cover the period of each calendar month and will be filed within twenty-five days after the end of the month. The report shall show:

1. The name and address of every consignor and 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 State Tax Commission may require.

C. The State Tax Commission, 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. 7-22-69 § 1(700.440))

3.20.410 Transportation of fuels—Documents required.

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 State Tax Commission upon request or demand.

B. Any person engaged in transporting 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 is 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, if any. The date of delivery thereto must be furnished the State Tax Commission upon request. (Ord. 7-22-69 § 1(700.450))

3.20.420 Distribution and use of proceeds.

A. All motor vehicle fuel taxes collected by the State Tax Commission pursuant to this chapter shall be transmitted to Humboldt County periodically as promptly as feasible, and the State Tax Commission shall charge the county, for the State Tax Commission services specified in this chapter, such amount as will reimburse the State Tax Commission for the cost to it of rendering the services.

B. The transmittal required under subsection (A) of this section will 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 State Tax Commission 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 NRS Chapter 373. (Ord. 7-22-69 § 1(700.460))

3.20.430 Amendments.

All amendments to NRS Chapter 365 which become effective subsequent to the effective date of the ordinance codified in this chapter and which are not inconsistent with NRS Chapter 373, and this chapter will automatically become a part of this chapter. (Ord. 7-22-69 § 1(700.480))

3.20.440 Restrictions on repeal.

A. The ordinance codified in this chapter shall not be repealed until all obligations for which the revenues collected under it have been pledged, pursuant to NRS Chapter 373, have been discharged in full.

B. The board of county commissioners may at any time dissolve the commission and direct that no further obligations be incurred. (Ord. 7-22-69 § 1(700.490))

3.20.450 Date of imposition of fuel tax.

The county motor fuel tax provided for in this chapter will be imposed and become effective on the first day of the second calendar month next following the enactment of this chapter. (Ord. 7-22-69 § 1(700.500))

3.20.460 Violation—Penalty.

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 State Tax Commission 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 tax imposed by this chapter will not be 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 will not be 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 will constitute a separate offense within the meaning of this section.

C. Any person violating any of the provisions of this section is guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment in the county jail for not less than thirty days nor more than six months, or by both fine and imprisonment.

D. Any violation of the provisions of this chapter, except as otherwise provided, is a misdemeanor, and any person violating any of such provisions of this chapter shall, upon conviction thereof be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment in the county jail for not less than thirty days nor more than six months, or by both fine and imprisonment. (Ord. 7-22-69 § 1(700.470))