Nev. Admin. Code § 370.230 — 370.230

NAC 370.230    Refund of precollected state tax: Procedure; rate. ( NRS 360.090 , 370.280 , 370.503 , 370.510 )
1.  As used in this section, unless the
context otherwise requires:
(a) “Department” means the Department of Taxation
of the State of Nevada.
(b) “Governing body” means the governmental entity
that has the authority to make decisions for a tribe, commonly known as a
tribal government.
(c) “Month” means a calendar month.
(d) “Reservation” means an Indian reservation,
Indian colony or lands set aside for the use and occupancy of a tribe.
(e) “Retail dealer” means any person, other than a
wholesale dealer or a smokeshop owned by a tribe, who is located on a
reservation and who offers to sell or who is engaged in selling cigarettes,
other tobacco products or both of them at retail on the reservation.
(f) “Tribe” means any Indian tribe, Indian band,
Indian colony or group of Indians recognized by the Federal Government as
possessing a government-to-government relationship with the United States.
2.  Upon application being made by a
governing body which meets the requirements of this section, the Department
shall refund to the governing body the tobacco taxes collected by the State on
sales of tobacco to retail dealers in accordance with NRS 370.280 and 370.503 .
3.  A refund made pursuant to this section
must be made at the tax rate less any discounts allowed for a tobacco
wholesaler or importer.
4.  Except as otherwise provided in
subsection 6, only the governing body may apply for refunds of taxes on sales
of cigarettes or other tobacco products to retail dealers. Each application for
a refund must be made for all sales which occurred during not less than 1
month. The application must include:
(a) The amount of tobacco purchased by retail
dealers during the month or months for which the refund is requested;
(b) The name and location of the wholesaler or
importer from whom the tobacco was purchased; and
(c) The county or counties where the retail dealers
are located, and the quantity of tobacco purchased by retail dealers located in
each county.
5.  The governing body shall maintain, and
provide to the Department upon request, documentation substantiating all
refunds requested. The documentation must include:
(a) Identification of the purchasers of tobacco as
retail dealers, by name and address;
(b) For each transaction for which a refund is
requested, the:
(1) Name and address of the retail dealer;
(2) Price paid;
(3) Quantity purchased; and
(4) Date of sale; and
(c) Such other information as the Department
determines is reasonably necessary to document that a purchase qualifies for a
refund pursuant to this section.
6.  If a governing body fails to maintain the
records required by this section, files a fraudulent refund request or refuses
to transmit to the Department information required pursuant to this section,
the Department may alter the refund procedure authorized by this section and,
in lieu thereof, make direct refunds to a retail dealer who:
(a) Is located on the reservation;
(b) Purchases tobacco;
(c) Pays the applicable tax imposed on the tobacco
by the tribe; and
(d) Complies with the requirements of this section
that are applicable to governing bodies.
(Added to NAC by Tax Comm’n, eff. 5-27-92)