Nev. Admin. Code § 366.355 — 366.355

NAC 366.355    Taxable sales on reservation: Collection of tax by supplier;
refund of tax to tribe. ( NRS
366.110 )
1.  If the governing body of a tribe does not
enter into an agreement pursuant to NAC
366.350 , each special fuel supplier who sells special fuel on the
reservation of the tribe shall collect the tax imposed on that sale pursuant to
chapter 366 of NRS.
2.  If a tribe specified in subsection 1 pays
the tax on the sale of special fuel pursuant to chapter 366 of NRS, the tribe may, in the
manner prescribed by the Department, apply to the Department for a refund of
the tax.
3.  In determining the amount of a refund
pursuant to subsection 2, the Department will use a method of calculation that
is:
(a) Prescribed by the Department; or
(b) Set forth in an agreement entered into pursuant
to NAC 366.350 .
(Added to NAC by Dep’t of Motor Veh. by R106-01, eff.
12-17-2001)
PENALTIES AND ENFORCEMENT