Current through September 16, 2024
1. Except as
otherwise provided in this subsection, a taxpayer may, in the manner prescribed
by this chapter, request reimbursement of any tax imposed on special fuels
pursuant to NRS 373.062, 373.066 or 373.0663 for that portion of the special
fuel purchased by the taxpayer which is consumed outside this State. A taxpayer
may not request reimbursement of any tax imposed on special fuels pursuant to
NRS 373.062 in a county if the Department determines that in the fiscal year
ending on June 30 of the calendar year for which the taxpayer would be
requesting reimbursement, the total number of gallons of diesel fuel sold in
that county is less than 10,000,000 gallons.
2. A request for reimbursement of the tax
imposed on special fuels pursuant to NRS 373.062, 373.066 or 373.0663 must:
(a) Be submitted to the Department on a form
prescribed by the Department.
(b)
Be accompanied by payment of the fee prescribed by NAC 373.170.
(c) Be received by the Department not later
than April 1 of the calendar year immediately following the calendar year for
which the taxpayer is requesting reimbursement.
(d) Include a request for reimbursement of
the tax imposed pursuant to NRS 373.062, 373.066 or 373.0663 on all special
fuels purchased by the taxpayer during the calendar year immediately preceding
the date by which, pursuant to paragraph (c), the request must be received by
the Department.
(e) Include
evidence satisfactory to the Department that the taxpayer filed a quarterly tax
return pursuant to the International Fuel Tax Agreement that corresponds to
each quarter of the calendar year during which the special fuel was purchased
and for which the taxpayer is requesting reimbursement.
(f) Include a copy of a fuel receipt meeting
the requirements of subsection 3 or any other evidence satisfactory to the
Department to establish the number of gallons of special fuel purchased by the
taxpayer and for which the taxpayer is eligible for reimbursement.
(g) Include evidence satisfactory to the
Department to establish the number of miles traveled outside this
State.
3. A fuel receipt
of which a copy is submitted pursuant to paragraph (f) of subsection 2 must be
unaltered and:
(a) Include evidence of the
purchase of special fuel in a county of this State which imposes a tax on
special fuels pursuant to NRS 373.062, 373.066 or 373.0663; and
(b) Meet the requirements for a fuel receipt
set forth under the Articles of Agreement of the International Fuel Tax
Agreement.
4. A request
for reimbursement shall be deemed to be received by the Department:
(a) If delivered by mail, on the date shown
by the cancellation mark stamped by the United States Postal Service or the
postal service of any other country upon an envelope properly addressed to the
Department;
(b) If delivered by a
private postal or courier service, on the business day last preceding the date
of actual delivery to the Department; or
(c) If submitted electronically, on the date
the request for reimbursement is received by the Department.
5. The Department will deny a
request for reimbursement which:
(a) Is not
received by the Department on or before the date specified in paragraph (c) of
subsection 2; or
(b) Requests
reimbursement of a tax imposed pursuant to NRS 373.062 in a county for which
the Department has determined that in the fiscal year ending on June 30 of the
calendar year for which the taxpayer is requesting reimbursement, the total
number of gallons of diesel fuel sold in that county is less than 10,000,000
gallons.
Added by R071-14, eff. 1-16-2015; A by R071-14, eff. 1/1/2017; A by
R010-20A,
eff. 11/2/2020
NRS 373.083
