Nevada Administrative Code
Chapter 366 - Tax on Special Fuel
REFUNDS
Section 366.210 - Fuel consumed off public highways of this State

Universal Citation: NV Admin Code 366.210

Current through September 16, 2024

1. A special fuel user who consumes special fuel in the propulsion of a motor vehicle off the public highways of this State may obtain a refund of the tax paid pursuant to NRS 366.190 for that portion of the special fuel purchased which is consumed off the public highways of this State.

2. A special fuel user who requests a refund pursuant to subsection 1 must:

(a) If the motor vehicle is equipped with a computer or other device capable of computing the number of gallons of special fuel consumed off the public highways of this State, submit to the Department the information provided by the computer or other device as evidence of the amount of special fuel consumed off the public highways of this State; or

(b) If the motor vehicle is not equipped with a computer or other device capable of computing the number of gallons of special fuel consumed off the public highways of this State:
(1) Compute the amount of special fuel consumed off the public highways of this State by dividing the number of miles the vehicle was operated off the public highways of this State by the average number of miles traveled per gallon of special fuel consumed by the vehicle; and

(2) Submit to the Department the information necessary to establish to the satisfaction of the Department that the information used to make the computation required by subparagraph (1) is accurate.

3. A special fuel user who wishes to obtain a refund pursuant to this section must submit a request to the Department within 12 months after the date of the payment of the tax.

4. A special fuel user must be licensed and in good standing with the Department to be eligible for a refund pursuant to this section.

5. Any request for a refund pursuant to this section which is returned to the claimant by the Department because information is missing or incomplete will be deemed not to have been received by the Department.

6. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to this section must be applied first to any outstanding amounts owed by the claimant to the Department.

Added to NAC by Dep't of Motor Veh. & Pub. Safety, eff. 3-28-96; A by Dep't of Motor Veh. by R101-05, 10-31-2005; R150-08, 12-17-2008

NRS 366.110, 366.200, 366.650

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.