Nev. Admin. Code § 366.108 — 366.108

NAC 366.108    Retention of fee for collecting tax prohibited under certain
circumstances. ( NRS
366.110 , 366.390 )
1.  If a special fuel supplier fails to
submit a tax return pursuant to NRS
366.383 , the special fuel supplier is not entitled to retain any fee for
collecting the tax pursuant to NRS
366.390 if:
(a) The tax return:
(1) Became accessible to the Department
pursuant to the provisions of NAC 366.090 ;
or
(2) Was mailed,
Ê after the
last day of the month in which the return was required to be submitted to the
Department; or
(b) The tax for which the tax return was prepared
was not included in the tax return or was filed after the last day of the month
specified in paragraph (a).
2.  A person or entity who is not licensed as
a special fuel supplier pursuant to NRS
366.240 shall not retain any of the tax collected for special fuel as
authorized pursuant to NRS 366.390
for licensed suppliers.
(Added to NAC by Dep’t of Motor Veh. by R106-01, eff.
12-17-2001; A by R142-04, 10-24-2004; R150-08, 12-17-2008)
REFUNDS