Nev. Admin. Code § 366.350 — 366.350

NAC 366.350    Agreement with governing body of tribe for collection of taxes. ( NRS 366.110 )
1.  The Department may enter into an agreement
with the governing body of a tribe to provide for the collection of taxes on
taxable sales of special fuel that occur on the reservation of the tribe.
2.  An agreement entered into pursuant to
subsection 1:
(a) Is valid for the period set forth in the
agreement, beginning on the date the agreement is executed; and
(b) Will set forth:
(1) The names and signatures of the parties to
the agreement;
(2) The manner in which the taxes must be
calculated, including the method to be used to determine the percentage of
taxable sales to total sales of special fuel or any other method for allocating
the taxes that is agreed upon by the parties;
(3) The method for reevaluating the manner in
which the taxes are calculated pursuant to subparagraph (2); and
(4) The manner in which the parties may:
(I) Verify the terms and conditions of
the agreement; and
(II) Rescind the agreement.
3.  As used in this section, “taxable sale”
means a sale of special fuel for which a tax is imposed pursuant to chapter 366 of NRS, other than a sale of
special fuel to a governing body or tribal member for exclusive use by the
governing body or tribal member.
(Added to NAC by Dep’t of Motor Veh. by R106-01, eff.
12-17-2001)