Nev. Rev. Stat. § 365.440 — Granting of credit in lieu of refund

In
lieu of the collection and refund of the tax on motor vehicle fuel or fuel for
jet or turbine-powered aircraft used by a dealer or supplier in such a manner
as would entitle a purchaser to claim a refund under the provisions of this
chapter, or in lieu of the refund of any prior erroneous payment of tax on
motor vehicle fuel or fuel for jet or turbine-powered aircraft to the
Department made by a dealer or supplier, credit may be given the dealer or
supplier upon his or her tax return and assessment.