Nev. Rev. Stat. § 366.650 — Requirements for refund or credit; examination of records of claimant

NRS  366.650    Requirements for refund or credit; examination of records of
claimant.
1.  If illegally or through error the
Department collects or receives any excise tax, penalty or interest imposed
pursuant to this chapter, the excise tax, penalty or interest must be refunded
to the person who paid the tax, penalty or interest. A written application for
a refund, including, without limitation, a request for a refund that is
submitted on an amended tax return, stating the specific grounds therefor, must
be made within 12 months after the date of payment, whether or not the excise
tax, penalty or interest was paid voluntarily or under protest.
2.  Refunds must be made to a successor,
assignee, estate or heir of the person if written application is made within
the time limit.
3.  Any amount determined to be refundable
by the Department must be refunded or credited to any amounts then due from the
special fuel supplier or special fuel dealer.
4.  All amounts refunded pursuant to the
provisions of this chapter must be paid from the State Highway Fund on claims
presented by the Department, approved by the State Board of Examiners, and
allowed and paid as other claims against the State are allowed and paid.
5.  A licensed special fuel user operating
interstate or off road, or both, who can prove to the satisfaction of the
Department that his or her special fuel purchases in Nevada exceed his or her
use of the special fuel over the highways of this State for a certain quarter
must apply credit to any excise taxes, penalties or interest required by this
chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371 , 482
or 706 of NRS and any balance may be refunded
or credited to succeeding reports.
6.  A person who wishes to apply for a
refund of the tax on special fuel paid by the person pursuant to subsection 5
of NRS 366.207 must:
(a) Submit an application for the refund on a
form prescribed by the Department; and
(b) Establish to the satisfaction of the
Department that within a period of 6 months the person purchased not less than
200 gallons of special fuel in this State which was used for a purpose that is
exempt from the tax on special fuel pursuant to NRS 366.200 .
Ê The
Department shall refund to an applicant who complies with the provisions of
this subsection a refund in an amount equal to the tax paid by the applicant
less the percentage allowed the special fuel supplier pursuant to NRS 366.390 .
7.  To establish the validity of any claim
for a refund, the Department may, upon demand, examine the books and records of
the claimant. The failure of the claimant to accede to such a demand
constitutes a waiver of all rights to the refund claimed on account of the
transactions questioned.
8.  No refund of special fuel taxes may be
made for off-highway use of special fuel consumed in watercraft in this State
for recreational purposes.