Nev. Rev. Stat. § 366.175 — Cooperative agreement for information regarding interstate use of special fuels; contents of agreement; audit of records

NRS  366.175    Cooperative agreement for information regarding interstate use
of special fuels; contents of agreement; audit of records.
1.  To the extent permitted by federal law,
the Department may enter into a cooperative agreement with other states and countries
for the exchange of information regarding, and the auditing of, persons who use
special fuel in motor vehicles operated or intended to operate interstate. Any
agreement, arrangement or declaration, or any amendment thereto, is not
effective until reduced to writing and signed by the parties thereto or their
authorized representatives.
2.  An agreement may include, with respect
to persons who use special fuel, provisions:
(a) For determining the domicile of those
persons;
(b) Specifying the records which are required to
be kept by those persons;
(c) Relating to audit procedures, the exchange of
information and persons eligible for licensing;
(d) Defining various words and terms;
(e) Setting forth the procedure for collecting
special fuel taxes owing to another jurisdiction and forwarding those taxes to
that jurisdiction; and
(f) Designed to facilitate the administration of
the agreement.
3.  The Department may, pursuant to the
terms of an agreement, forward to the designated representatives of another
jurisdiction any information in its possession relating to the manufacture,
transportation, shipment, sale or use of special fuel by any person, and the
location within this State of any motor vehicles owned by a person who has been
identified by another jurisdiction as a user of special fuel.
4.  An agreement may provide that each
jurisdiction shall audit the records of persons residing or doing business
within that jurisdiction to determine if the special fuel taxes owing to each
jurisdiction have been properly reported and paid, and requiring each
jurisdiction to forward the findings of its audits to every other jurisdiction
in which the person who is the subject of an audit has incurred tax liability
as a result of his or her use of special fuel. The audit findings received from
another jurisdiction may be used by the Department as the basis for an
estimated assessment of tax due from a person pursuant to the provisions of NRS 360A.100 .
5.  Any agreement entered into pursuant to
the provisions of this section does not preclude the Department from auditing
the records of any person subject to the provisions of this chapter.
6.  As used in this section, “agreement”
means the International Fuel Tax Agreement.