Nev. Admin. Code § 366.210 — 366.210

NAC 366.210    Fuel consumed off public highways of this State. ( NRS 366.110 , 366.200 ,
366.650 )
1.  A special fuel user who consumes special
fuel in the propulsion of a motor vehicle off the public highways of this State
may obtain a refund of the tax paid pursuant to NRS 366.190 for that portion of the
special fuel purchased which is consumed off the public highways of this State.
2.  A special fuel user who requests a refund
pursuant to subsection 1 must:
(a) If the motor vehicle is equipped with a computer
or other device capable of computing the number of gallons of special 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 special fuel consumed off the public highways of this State; or
(b) If the motor vehicle is not equipped with a
computer or other device capable of computing the number of gallons of special
fuel consumed off the public highways of this State:
(1) Compute the amount of special fuel
consumed off the public highways of this State by dividing the number of miles
the vehicle was operated off the public highways of this State by the average
number of miles traveled per gallon of special fuel consumed by the vehicle;
and
(2) Submit to the Department the information
necessary to establish to the satisfaction of the Department that the
information used to make the computation required by subparagraph (1) is
accurate.
3.  A special fuel user who wishes to obtain
a refund pursuant to this section must submit a request to the Department
within 12 months after the date of the payment of the tax.
4.  A special fuel user must be licensed and
in good standing with the Department to be eligible for a refund pursuant to
this section.
5.  Any request for a refund pursuant to this
section which is returned to the claimant by the Department because information
is missing or incomplete will be deemed not to have been received by the
Department.
6.  Unless the claimant is notified otherwise
by the Department, all refunds made pursuant to this section must be applied
first to any outstanding amounts owed by the claimant to the Department.
(Added to NAC by Dep’t of Motor Veh. & Pub. Safety,
eff. 3-28-96; A by Dep’t of Motor Veh. by R101-05, 10-31-2005; R150-08, 12-17-2008)