Nev. Rev. Stat. § 366.655 — Requirements for refund to bona fide farmer or rancher

1.  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 of special fuel, without the necessity of
maintaining records of use.
2.  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.
3.  The provisions of this section do not
exempt any person from any requirement to maintain records of use otherwise applicable
to bulk purchases pursuant to any other state or federal law.
4.  The Department may adopt such
regulations as it determines necessary to carry out the purposes of this
section, including, without limitation, any regulations relating to the determination
of the amount of the refund available to a person who claims a refund pursuant
to this section and who files a request for reimbursement pursuant to NRS 373.083 .
5.  For the purposes of this section, “bulk
purchases” means purchases of more than 50 gallons of special fuel which are
not placed directly into the tanks of motor vehicles.