Nev. Admin. Code § 373.150 — 373.150

NAC 373.150    Approval by Department of request for reimbursement; limitations
on payments. ( NRS
373.083 )    Upon
timely receipt of a complete request submitted pursuant to this chapter for reimbursement
of any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 and receipt of any other
information required by the Department, the Department will determine whether
to grant or deny the request for reimbursement. If the Department approves a
request for reimbursement of the tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 , for each county in which
a tax is imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 :
1.  The reimbursement must be paid only from
money deposited into the trust account for the county during the current fiscal
year in accordance with the provisions of NAC
373.160 ;
2.  The total amount of money which must be
paid by the county in any fiscal year to reimburse any amounts owed to
taxpayers must not exceed 20 percent of the total amount of money collected by
the county from any tax imposed on special fuels pursuant to NRS 373.062 , 373.066 or 373.0663 ; and
3.  The reimbursement must not be paid from
any money received by the county from any tax imposed pursuant to NRS 373.066 during the term of any
bonds outstanding on June 12, 2013, secured by those taxes or of any bonds that
refund such bonds, provided that the term of the refunding bonds is not longer
than the term of the refunded bonds.
(Added to NAC by Dep’t of Motor Veh. by R071-14, eff. 1-16-2015;
A by R010-20, 11-2-2020)