Nev. Admin. Code § 366.226 — 366.226

NAC 366.226    Fuel consumed by vehicle with auxiliary equipment: Requirements
to obtain, eligibility for, maximum amount of and application of refund. ( NRS 366.110 , 366.200 ,
366.207 ,
366.650 )
1.  To obtain a refund pursuant to NAC 366.220 , 366.222 or 366.224 , a special fuel user must establish
to the satisfaction of the Department that:
(a) The tax has been paid pursuant to NRS 366.190 on the special fuel for
which the special fuel user wishes to obtain a refund; and
(b) The special fuel was used in this State to
operate auxiliary equipment that is mounted on the motor vehicle.
2.  A vehicle with an air-conditioning unit
is not entitled to a refund pursuant to NAC
366.220 , 366.222 or 366.224 .
3.  Notwithstanding any provision of NAC 366.220 , 366.222 or 366.224 to the contrary, the amount of a
refund allowed for a special fuel user pursuant to this section may not exceed
the total amount of taxes paid by the special fuel user for special fuel.
4.  A special fuel user who wishes to obtain
a refund pursuant to NAC 366.220 , 366.222 or 366.224 must submit a request to the
Department within 12 months after the date of the payment of the tax.
5.  Any request for a refund pursuant to NAC 366.220 , 366.222 or 366.224 that is returned to the claimant by
the Department as a result of missing or incomplete information will be deemed
not to have been received by the Department.
6.  To be eligible for a refund pursuant to NAC 366.220 , 366.222 or 366.224 , a special fuel user must be
licensed pursuant to NRS 366.240 or
licensed by another entity under an agreement with the Department pursuant to NRS 366.175 , and registered pursuant
to NRS 482.482 or registered by
another entity under an agreement with the Department pursuant to NRS 706.826 , and in good standing
with the Department.
7.  Unless the claimant is notified otherwise
by the Department, all refunds made pursuant to NAC 366.220 , 366.222 or 366.224 must be applied first to any
outstanding amounts owed by the claimant to the Department.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)