NAC365.210. Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund.

     1. If a person applies to the Department for a refund of any tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft pursuant to NRS 365.370, the person must submit with the application a receipt obtained from the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased. The receipt must include:

     (a) The date of the purchase;

     (b) The county in which the purchase was made;

     (c) The number of gallons purchased and used for a purpose specified in NRS 365.370; and

     (d) A statement indicating that the tax was paid to the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased.

     2. The Department will issue or deny a refund pursuant to this section not later than 90 days after receipt of the request.

     (Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R150-08, 12-17-2008)