Nev. Rev. Stat. § 365.445 — Refund to farmer or rancher on basis of bulk purchases; procedure; regulations

NRS  365.445    Refund to farmer or rancher on basis of bulk purchases;
procedure; regulations.
1.  For the purposes of this section, “bulk
purchases” means purchases in excess of 50 gallons of motor vehicle fuel which
are not placed directly into the tanks of motor vehicles.
2.  Any person determined by the Department
to be a bona fide farmer or rancher, not engaged in other activities which
would distort his or her highway usage, may claim a refund only on the basis of
80 percent of his or her bulk purchases, without the necessity of maintaining
records of use.
3.  Any farmer or rancher desiring to claim
a refund under the provisions of this section must first secure a permit from
the Department, and such a permit shall bind the permittee to file claims for
refunds under the provisions of this section until a request has been made for
a change of basis for filing, which request has been approved by the
Department.
4.  The Department is empowered to issue
reasonable rules and regulations to carry out the purposes of this section.