Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 365.210 — 365.210
NAC 365.210 Motor vehicle fuel or fuel for jet or turbine-powered aircraft:
Receipt required with application; issuance or denial of refund. ( NRS 365.110 , 365.370 ,
365.380 )
1. If a person applies to the Department for
a refund of any tax on motor vehicle fuel or fuel for jet or turbine-powered
aircraft pursuant to NRS 365.370 ,
the person must submit with the application a receipt obtained from the person
from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft
was purchased. The receipt must include:
(a) The date of the purchase;
(b) The county in which the purchase was made;
(c) The number of gallons purchased and used for a
purpose specified in NRS 365.370 ;
and
(d) A statement indicating that the tax was paid to
the person from whom the motor vehicle fuel or fuel for jet or turbine-powered
aircraft was purchased.
2. The Department will issue or deny a
refund pursuant to this section not later than 90 days after receipt of the
request.
(Added to NAC by Dept of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002; A by R143-03, 1-16-2004; R150-08, 12-17-2008)
Source: official text