Nev. Admin. Code § 366.235 — 366.235

NAC 366.235    Fuel purchased in bulk by bona fide farmer or rancher; evidence
required. ( NRS
366.110 , 366.655 )
1.  A bona fide farmer or rancher who,
pursuant to NRS 366.655 , claims a
refund of any state tax paid on the bulk purchase of special fuel must provide
to the Department evidence satisfactory to the Department that the person is
eligible for such a refund. Evidence of eligibility for a refund may include,
without limitation, a spreadsheet, or copies thereof, showing information
derived from original documents, including, without limitation, sales receipts,
which establish that the purchase of special fuel which is the basis for the
claim was a bulk purchase as that term is defined in subsection 5 of NRS 366.655 .
2.  A bona fide farmer or rancher may not
claim a refund pursuant to NRS
366.655 of any state tax paid on the purchase within this State of special
fuel that is consumed outside this State.
(Added to NAC by Dep’t of Motor Veh. by R125-15, eff. 6-28-2016)