1. An
applicant for a refund pursuant to
NRS
366.650 must submit an application to the
Department. The refund must not be claimed on a tax return submitted pursuant
to
NRS
366.383 or on a tax return submitted to
another entity. The application must contain:
(a) A statement affirming that the tax
imposed pursuant to
NRS 366.190 was paid
to the person from whom the special fuel was purchased; and
(b) A statement explaining why clear fuel was
purchased instead of dyed fuel.
2. An applicant for a refund pursuant to
NRS
366.650 must also provide to the Department
evidence demonstrating that the applicant is eligible for the refund. Such
evidence may include, without limitation:
(a)
A spreadsheet, or copies thereof, showing the information derived from original
documents, including, without limitation, invoices, receipts and vehicle logs,
or receipts from the person from whom special fuel was purchased showing the
date of purchase and the number of gallons purchased for an exempt
purpose;
(b) Records of each
vehicle in which the special fuel was used, including, without limitation,
copies of the vehicle registration, verification of vehicle fueling and a copy
of the lease agreement for any leased vehicle;
(c) Inventory records for fuel storage
tanks;
(d) A copy of each tax
return for special fuel filed with any other entity, if any;
(e) A form for power of attorney, if the
applicant is an agent of the taxpayer;
(f) Copies of or a spreadsheet showing the
information derived from original driver records for each vehicle, including,
without limitation, fuel receipts, the driver's log and other documents
maintained by the driver of each vehicle which show the number of miles
traveled by and the amount of special fuel purchased for vehicles in which the
special fuel was used, including, without limitation:
(1) Beginning and ending odometer
readings;
(2) The total number of
miles traveled;
(3) The number of
miles traveled off road; and
(4)
The total amount of special fuel purchased in all jurisdictions; and
(g) Any other records, receipts,
invoices and other papers required to be maintained pursuant to
NRS
366.685 which the Department
requests.
3. Unless the
Department has given the taxpayer a waiver or the taxpayer has received a
written waiver pursuant to § P540.200 of the International Fuel
Tax Agreement Procedures Manual, January 2008 revision, from the base
jurisdiction of the vehicle for which a refund is sought, a refund pursuant to
NRS
366.650 will not be made if:
(a) The taxpayer failed to maintain records
as required by this chapter and chapter 366 of NRS; or
(b) The taxpayer based calculations on
predetermined routes of travel.
Added to NAC by Dep't of Motor
Veh. by R150-08, eff. 12-17-2008