Nev. Rev. Stat. § 365.380 — Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer

NRS  365.380    Presentation of claim for refund; maintenance of certain
records; limitation on refund of tax on motor vehicle fuel for off-highway use;
Department may require claimant to become dealer.
1.  A claimant for refund must present to
the Department a refund claim form accompanied by the original invoices showing
the purchase. The refund forms must state the total amount of fuel so purchased
and used otherwise than for the propulsion of motor vehicles or jet or
turbine-powered aircraft and the manner and the equipment in which the claimant
has used the fuel.
2.  A claimant for refund of tax on motor
vehicle fuel or fuel for jet or turbine-powered aircraft purchased and exported
from this State shall execute and furnish to the Department a certificate of
exportation on such form as may be prescribed by the Department.
3.  An invoice to qualify for refund must
contain at least:
(a) The number of gallons of fuel purchased;
(b) The price per gallon;
(c) The total purchase price of the fuel; and
(d) Such other information as may be prescribed
by the Department.
4.  The signature on the refund claim form
subjects the claimant to the charge of perjury for false statements contained
on the refund application.
5.  Daily records must be maintained and
preserved for a period of 4 years for audit purposes of all motor vehicle fuel
and fuel for jet or turbine-powered aircraft used. The record must set forth:
(a) The piece of equipment being supplied with
the fuel;
(b) The number of gallons of fuel used in each
fill; and
(c) The purpose for which the piece of equipment
will be used.
Ê The motor
vehicle fuel fills must be further classified according to whether the motor
vehicle fuel was used on or off the highway.
6.  If a motor vehicle with auxiliary
equipment consumes motor vehicle fuel and there is no auxiliary motor or
separate tank for the motor, a refund of 20 percent of the tax paid on the fuel
used in the vehicle may be claimed without the necessity of furnishing proof of
the amount of fuel consumed in the operation of the auxiliary equipment. The
Department shall, by regulation, establish uniform refund provisions for the
respective classes of users who claim refunds of more than 20 percent of the
tax paid.
7.  No person may be granted a refund of
motor vehicle fuel taxes for off-highway use when the consumption takes place
on highways constructed and maintained by public funds, on federal proprietary
lands or reservations where the claimant has no ownership or control over the
land or highways, except when the person is under a contractual relationship
with the Federal Government or one of its agencies and is engaged in the
performance of his or her duties pursuant to that relationship. Employment of a
person by the Federal Government or any of its agencies does not constitute a
contractual relationship for the purpose of this subsection.
8.  If, in the opinion of the Department,
it would be beneficial to the State for a refund claimant to become a licensed
dealer or supplier, the claimant may, at the option of the Department, be
required to become a licensed dealer or supplier rather than a refund claimant
unless the claimant chooses to claim refunds at the tax rate, less 2 percent.