Nev. Admin. Code § 366.250 — 366.250

NAC 366.250    Applications for and restrictions on refunds. ( NRS 366.110 , 366.650 )
1.  An applicant for a refund pursuant to NRS 366.650 must submit an
application to the Department. The refund must not be claimed on a tax return
submitted pursuant to NRS 366.383
or on a tax return submitted to another entity. The application must contain:
(a) A statement affirming that the tax imposed
pursuant to NRS 366.190 was paid
to the person from whom the special fuel was purchased; and
(b) A statement explaining why clear fuel was
purchased instead of dyed fuel.
2.  An applicant for a refund pursuant to NRS 366.650 must also provide to the
Department evidence demonstrating that the applicant is eligible for the
refund. Such evidence may include, without limitation:
(a) A spreadsheet, or copies thereof, showing the
information derived from original documents, including, without limitation,
invoices, receipts and vehicle logs, or receipts from the person from whom
special fuel was purchased showing the date of purchase and the number of
gallons purchased for an exempt purpose;
(b) Records of each vehicle in which the special
fuel was used, including, without limitation, copies of the vehicle
registration, verification of vehicle fueling and a copy of the lease agreement
for any leased vehicle;
(c) Inventory records for fuel storage tanks;
(d) A copy of each tax return for special fuel
filed with any other entity, if any;
(e) A form for power of attorney, if the applicant
is an agent of the taxpayer;
(f) Copies of or a spreadsheet showing the
information derived from original driver records for each vehicle, including,
without limitation, fuel receipts, the driver’s log and other documents
maintained by the driver of each vehicle which show the number of miles
traveled by and the amount of special fuel purchased for vehicles in which the
special fuel was used, including, without limitation:
(1) Beginning and ending odometer readings;
(2) The total number of miles traveled;
(3) The number of miles traveled off road; and
(4) The total amount of special fuel purchased
in all jurisdictions; and
(g) Any other records, receipts, invoices and other
papers required to be maintained pursuant to NRS 366.685 which the Department
requests.
3.  Unless the Department has given the
taxpayer a waiver or the taxpayer has received a written waiver pursuant to §
P540.200 of the International Fuel Tax Agreement Procedures Manual ,
January 2008 revision, from the base jurisdiction of the vehicle for which a
refund is sought, a refund pursuant to NRS
366.650 will not be made if:
(a) The taxpayer failed to maintain records as
required by this chapter and chapter 366
of NRS; or
(b) The taxpayer based calculations on
predetermined routes of travel.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)
RECORDS