Nev. Admin. Code § 366.230 — 366.230

NAC 366.230    Fuel which has not been dyed used to operate certain vehicles
with refrigeration units. ( NRS
366.110 , 366.200 , 366.650 )
1.  A special fuel user who uses special fuel
which has not been dyed to operate a vehicle with a refrigeration unit which is
equipped with an auxiliary motor and separate fuel tank may obtain a refund of
the tax paid pursuant to NRS 366.190
for the special fuel used to operate the refrigeration unit only if the special
fuel user provides to the Department a copy of the receipt obtained from the
person from whom the special fuel was purchased which states that the fuel was
placed in the fuel supply tank for the auxiliary motor and which indicates that
the tax was paid.
2.  A special fuel user who purchases special
fuel which has not been dyed outside this State is not eligible for a refund
pursuant to NRS 366.190 for such
fuel. A place of purchase within this State must be reflected on every receipt
provided pursuant to subsection 1.
3.  Any request for a refund of tax paid on
45 gallons or more of special fuel which has not been dyed must be accompanied
by proof of the capacity of the fuel supply tank.
4.  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 R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R150-08, 12-17-2008)