Nev. Rev. Stat. § 365.250 — Time to claim exemption on dealer’s export to another state

Any claim for exemption from excise tax on
account of motor vehicle fuel or fuel for jet or turbine-powered aircraft
exported by a dealer to another state, other than stock transfers or deliveries
in his or her own equipment, must be made by the dealer within 6 months after
the date of the export unless the state or territory of destination would not
be prejudiced with respect to its collection of taxes thereon should the claim
not be made within that time.