Nev. Admin. Code § 365.215 — 365.215

NAC 365.215    Fuel used to propel motor vehicle off public highways: Evidence
of amount of fuel consumed; issuance or denial of refund. ( NRS 365.110 , 365.370 ,
365.380 )
1.  A person who uses motor vehicle fuel to
propel a motor vehicle off the public highways of this State may obtain a
refund of any tax paid by him or her pursuant to NRS 365.175 to 365.192 , inclusive, for that portion
of the motor vehicle fuel purchased which is used off those public highways.
2.  A person who requests a refund pursuant
to subsection 1 shall:
(a) If the motor vehicle is equipped with a
computer or other device that is capable of computing the number of gallons of
motor vehicle fuel consumed off the public highways of this State, submit to
the Department the information provided by the computer or other device as
evidence of the amount of motor vehicle fuel consumed off the public highways
of this State; or
(b) If the motor vehicle is not equipped with a
computer or other device specified in paragraph (a):
(1) Compute the amount of motor vehicle fuel
consumed off the public highways of this State by dividing the number of miles
the vehicle was operated off those public highways by the average number of
miles traveled per gallon of motor vehicle fuel consumed by the motor vehicle;
and
(2) Submit to the Department the information
which is required to establish to the satisfaction of the Department that the
information used to make the computation required by subparagraph (1) is
accurate.
3.  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 Dep’t of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002; A by R150-08, 12-17-2008)