NAC366.224. Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles.

     1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on an average consumption of special fuel used to operate auxiliary equipment of a fleet of vehicles that is greater than the standard refund established pursuant to NAC 366.220.

     2. A request pursuant to this section must be accompanied by data obtained by testing the vehicles with auxiliary equipment. If the data is accepted by the Department, the average fleet consumption will be allowed for refund purposes for not more than 24 months. The testing must:

     (a) Be conducted by an independent research group that is approved by the Department.

     (b) Be conducted on each class of vehicle for which a refund is sought.

     (c) Consist of at least three tests of fuel consumption per vehicle.

     (d) Include the test results from:

          (1) For a fleet of 10 or less vehicles, at least 4 vehicles;

          (2) For a fleet of at least 11 but not more than 50 vehicles, at least 7 vehicles;

          (3) For a fleet of at least 51 but not more than 100 vehicles, at least 10 vehicles; and

          (4) For a fleet of more than 100 vehicles, at least 15 vehicles.

     (e) Yield test data that:

          (1) Identifies the actual amount of fuel consumed exclusively by the vehicle and the auxiliary equipment;

          (2) Does not include fuel used while the vehicle is idling or fuel used by an air-conditioning unit or other nonauxiliary peripheral devices; and

          (3) Provides an average fleet consumption of special fuel for auxiliary equipment in gallons per hour, calculated by averaging the gallons of fuel consumed per hour for the auxiliary equipment on each of the vehicles tested.

     (Added to NAC by Dep’t of Motor Veh. by R150-08, eff. 12-17-2008)