Nevada Administrative Code
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
REFUNDS
Section 365.215 - Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund
Current through February 27, 2024
1. A person who uses motor vehicle fuel to propel a motor vehicle off the public highways of this State may obtain a refund of any tax paid by him or her pursuant to NRS 365.175 to 365.192, inclusive, for that portion of the motor vehicle fuel purchased which is used off those public highways.
2. A person who requests a refund pursuant to subsection 1 shall:
3. The Department will issue or deny a refund pursuant to this section not later than 90 days after receipt of the request.
Added to NAC by Dep't of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R150-08, 12-17-2008
NRS 365.110, 365.370, 365.380