Nev. Admin. Code § 360.477 — 360.477

NAC 360.477    Refund upon approval of application. ( NRS 360.750 , 364A.170 , 374.357 )
1.  If the Commission approves an application
for a partial abatement of the taxes imposed pursuant to chapter 364A of NRS,
the applicant is eligible for a refund of any taxes imposed pursuant to chapter 364A of NRS
which were paid previously by the applicant and which are subject to the
abatement.
2.  If the Commission approves an application
for a partial abatement of the taxes imposed pursuant to chapter 374 of NRS, the applicant is
eligible for a refund of any taxes imposed pursuant to chapter 374 of NRS which were paid
previously by the applicant and which are subject to the abatement, if the
Department determines pursuant to NAC
360.4755 that the machinery or equipment qualifies as eligible machinery or
equipment and:
(a) If the machinery or equipment was acquired
outside this State from a retailer that is not registered with the Nevada Tax
Commission, the application for the partial abatement was made:
(1) Before the acquisition of the machinery or
equipment; or
(2) After the acquisition of the machinery or
equipment and within 60 days after the date on which the taxes on the
acquisition imposed pursuant to chapter 374
of NRS were due; or
(b) If the machinery or equipment was acquired from
a retailer that is registered with the Nevada Tax Commission, the application
for the partial abatement was made within 60 days after the payment of the
taxes on the acquisition imposed pursuant to chapter
374 of NRS.
(Added to NAC by Tax Comm’n by R109-01, eff. 5-13-2002)