Nev. Admin. Code § 366.220 — 366.220

NAC 366.220    Fuel consumed by vehicle with auxiliary equipment: Standard
refund. ( NRS
366.110 , 366.200 , 366.207 ,
366.650 )
1.  A special fuel user who is the operator
of a motor vehicle with auxiliary equipment set forth in this subsection may
obtain a refund of the tax paid pursuant to NRS 366.190 on the refundable fuel
that is used by the motor vehicle on the public highways of this State in the
following amounts:
(a) Thirty percent for a:
(1) Cement mixer;
(2) Concrete pumper;
(3) Mobile crane; or
(4) Drill rig.
(b) Twenty percent for a:
(1) Commercial garbage, sanitation or refuse
truck;
(2) Truck with an auxiliary pump for cleaning
sewers, cesspools or septic tanks; or
(3) Sweeper truck.
(c) Ten percent for any other motor vehicle with
auxiliary equipment used for a specific function when the vehicle is not
traveling on the highways of this State, including, without limitation, a dump
truck, a boom truck, a car carrier, a semi-truck wrecker, a refrigeration
truck, a line truck with a digger, a derrick or an aerial lift, a carpet
cleaning truck, a document shredding truck or a tank truck with a pneumatic
tank.
2.  A special fuel user who is the operator
of a motor vehicle with auxiliary equipment may, pursuant to NAC 366.222 , 366.224 or 366.226 , request a refund greater than the
percentage provided for in this section.
3.  As used in this section, “refundable
fuel”:
(a) Means the total amount of special fuel
purchased by a person during the period specified in subsection 5 of NRS 366.207 for which taxes have
been paid pursuant to chapter 366 of
NRS, less any amount of that special fuel:
(1) That is claimed by the person for another
exempt use;
(2) For which any taxes are remitted to
another jurisdiction on behalf of the person; and
(3) That is used during that period for any
other taxable use.
(b) Does not include special fuel for which a
special fuel user has previously received a refund for credit.
(Added to NAC by Dep’t of Motor Veh. & Pub. Safety,
eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R106-01, 12-17-2001;
R101-05, 10-31-2005; R150-08, 12-17-2008, eff. 1-1-2009)