Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 366.222 — 366.222
NAC 366.222 Fuel consumed by vehicle with auxiliary equipment: Request for
refund based on actual use of auxiliary equipment. ( NRS 366.110 , 366.200 ,
366.207 ,
366.650 )
1. A taxpayer may request a refund of the
tax paid pursuant to NRS 366.190
based on actual use of auxiliary equipment that is greater than the standard
refund established pursuant to NAC 366.220 .
2. A request for a refund made pursuant to NRS 366.190 must include, without
limitation, records:
(a) Of the total number of hours of operation of
the vehicle;
(b) Of the total amount of special fuel which has
not been dyed that was used to operate the motor vehicle;
(c) Of the total number of miles recorded on the
odometer of the vehicle;
(d) Of the total number of hours of operation of
the auxiliary equipment; and
(e) That are based on data produced by a device
that is approved by the Department and may include, without limitation:
(1) Data from a computer that is onboard a
vehicle;
(2) Data from a device that receives
information from one or more global positioning satellites; or
(3) Data from any other metering device that
records the information required by this subsection.
(Added to NAC by Dept of Motor Veh. by R150-08, eff.
12-17-2008)
Source: official text