Nev. Admin. Code § 365.160 — 365.160

NAC 365.160    Sale of motor vehicle fuel on reservation: Collection of tax by
supplier; refund of tax to tribe. ( NRS
365.110 )
1.  If the governing body of a tribe does not
enter into an agreement pursuant to NAC
365.155 , each supplier who sells motor vehicle fuel on the reservation of
the tribe shall collect the tax imposed on that sale pursuant to chapter 365 of NRS.
2.  If a tribe specified in subsection 1 pays
the tax on the sale of motor vehicle fuel pursuant to chapter 365 of NRS, the tribe may, in the
manner prescribed by the Department, apply to the Department for a refund of the
tax.
3.  In determining the amount of a refund
pursuant to subsection 2, the Department will use a method of calculation that
is:
(a) Prescribed by the Department; or
(b) Set forth in an agreement entered into pursuant
to NAC 365.155 .
(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002)
LICENSES