The provisions of this chapter requiring the payment of an excise tax 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 or fuel for jet or turbine-powered aircraft exported from this state by a dealer;
(c) Motor vehicle fuel or fuel for jet or turbine-powered aircraft sold to the United States Government for official use of the United States Armed Forces;
(d) Motor vehicle fuel or fuel for jet or turbine-powered aircraft 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 Department that the bond is sufficient security to assure payment of all excise taxes as they may become due to the state from him under this chapter. Every dealer who claims an exemption shall report the distributions to the Department in such detail as the Department may require; otherwise, the exemption granted in this subsection is void and all fuel is considered distributed in Clark County subject fully to the provisions of this chapter. (Ord. 893 § 1 (part), 1984)