Nev. Admin. Code § 373.140 — 373.140

NAC 373.140    Request for reimbursement for certain taxes imposed on special
fuel consumed outside the State; exception; requirements; date deemed received
by Department; denial. ( NRS
373.083 )
1.  Except as otherwise provided in this
subsection, a taxpayer may, in the manner prescribed by this chapter, request
reimbursement of any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 for that portion of the
special fuel purchased by the taxpayer which is consumed outside this State. A
taxpayer may not request reimbursement of any tax imposed on special fuels
pursuant to NRS 373.062 in a
county if the Department determines that in the fiscal year ending on June 30
of the calendar year for which the taxpayer would be requesting reimbursement,
the total number of gallons of diesel fuel sold in that county is less than
10,000,000 gallons.
2.  A request for reimbursement of the tax
imposed on special fuels pursuant to NRS
373.062 , 373.066 or 373.0663 must:
(a) Be submitted to the Department on a form
prescribed by the Department.
(b) Be accompanied by payment of the fee prescribed
by NAC 373.170 .
(c) Be received by the Department not later than
April 1 of the calendar year immediately following the calendar year for which
the taxpayer is requesting reimbursement.
(d) Include a request for reimbursement of the tax
imposed pursuant to NRS 373.062 , 373.066 or 373.0663 on all special fuels purchased
by the taxpayer during the calendar year immediately preceding the date by
which, pursuant to paragraph (c), the request must be received by the
Department.
(e) Include evidence satisfactory to the Department
that the taxpayer filed a quarterly tax return pursuant to the International
Fuel Tax Agreement that corresponds to each quarter of the calendar year during
which the special fuel was purchased and for which the taxpayer is requesting
reimbursement.
(f) Include a copy of a fuel receipt meeting the
requirements of subsection 3 or any other evidence satisfactory to the
Department to establish the number of gallons of special fuel purchased by the
taxpayer and for which the taxpayer is eligible for reimbursement.
(g) Include evidence satisfactory to the Department
to establish the number of miles traveled outside this State.
3.  A fuel receipt of which a copy is
submitted pursuant to paragraph (f) of subsection 2 must be unaltered and:
(a) Include evidence of the purchase of special
fuel in a county of this State which imposes a tax on special fuels pursuant to
NRS 373.062 , 373.066 or 373.0663 ; and
(b) Meet the requirements for a fuel receipt set
forth under the Articles of Agreement of the International Fuel Tax Agreement.
4.  A request for reimbursement shall be
deemed to be received by the Department:
(a) If delivered by mail, on the date shown by the
cancellation mark stamped by the United States Postal Service or the postal
service of any other country upon an envelope properly addressed to the
Department;
(b) If delivered by a private postal or courier
service, on the business day last preceding the date of actual delivery to the
Department; or
(c) If submitted electronically, on the date the
request for reimbursement is received by the Department.
5.  The Department will deny a request for
reimbursement which:
(a) Is not received by the Department on or before
the date specified in paragraph (c) of subsection 2; or
(b) Requests reimbursement of a tax imposed
pursuant to NRS 373.062 in a
county for which the Department has determined that in the fiscal year ending
on June 30 of the calendar year for which the taxpayer is requesting reimbursement,
the total number of gallons of diesel fuel sold in that county is less than
10,000,000 gallons.
(Added to NAC by Dep’t of Motor Veh. by R071-14, eff. 1-16-2015;
A by R010-20, 11-2-2020)