NV-S-0198 Fuel BUSINESS / PROVIDER ASSESSMENT

Petroleum product cleanup fee // $0.0075

OPERATING CLASSIFICATION: Under Nevada Tax Rates audit doctrine (Tax = any money the Nevada government receives in any way), Petroleum product cleanup fee (NV-S-0198) is cataloged in the Fuel extraction domain, administered by Nevada DMV / Nevada Division of Environmental Protection under NRS 445C.330.

STATUTORY CHARGE AUTHORITY (DATABASE A)

  • Record ID: NV-S-0198
  • Exact Statutory Label: Petroleum product cleanup fee
  • Category: Fuel
  • Quantified Amount: $0.0075
  • Amount Type: fixed
  • Assessment Unit / Periodicity: per qualifying gallon
  • NRS Citation: NRS 445C.330
  • NAC Citation: None / Pending NAC schedule check
  • Qualifiers & Exceptions: Imposed on qualifying motor vehicle fuel, diesel #1/#2 and heating oil imported or refined in state with enumerated exceptions. Fuel invoice/pump amount cannot be separately quantified without pass-through evidence.

GOVERNMENT CASH FLOW, BILLING & PASS-THROUGH

  • Forced Payer: Fuel importer/refiner
  • Collecting Agency: Nevada DMV / Nevada Division of Environmental Protection
  • Collector Level: state_or_state_board
  • Revenue Flow Tag: business_paid_to_state — State tax, regulatory assessment, or provider fee paid by utilities, hospitals, nursing facilities, ambulances, insurers, fuel importers, or employers (NRS 704.033 / 422.3794 / 680B.027 / 612)
  • Bill Surface: gasoline/diesel/heating oil
  • Pass-Through Status: upstream charge; cost often embedded but exact pass-through not established
  • Fund Receiver Type: state
  • Designated Deposit Fund: State Treasury / Agency Budget Account (to reconcile via Controller ledger)
  • No-Double-Count Treatment: Included as an independent state charge/receipt authority

VERIFICATION & LEDGER STATUS (DATABASE B)

  • Last Researched: 2026-10-25
  • Source Record Type: NRS or official state agency source
  • Law Verification Status: statute_identified
  • Rate Effective Period: 2026 statute
  • Live Agency Schedule Check: verify_2026_effective_schedule_except_if_fixed_by_statute
  • Rate Verification Note: Imposed on qualifying motor vehicle fuel, diesel #1/#2 and heating oil imported or refined in state with enumerated exceptions. Fuel invoice/pump amount cannot be separately quantified without pass-through evidence.
  • Actual FY2026 Ledger Revenue: Pending State Controller (NRS 227.295) / ACFR / FOIA reconciliation
  • Primary Official Source: https://www.leg.state.nv.us/NRS/NRS-445C.html
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