NAC365.215. Fuel used to propel motor vehicle off public highways: Evidence of amount of fuel consumed; issuance or denial of refund.

     1. A person who uses motor vehicle fuel to propel a motor vehicle off the public highways of this State may obtain a refund of any tax paid by him or her pursuant to NRS 365.175 to 365.192, inclusive, for that portion of the motor vehicle fuel purchased which is used off those public highways.

     2. A person who requests a refund pursuant to subsection 1 shall:

     (a) If the motor vehicle is equipped with a computer or other device that is capable of computing the number of gallons of motor vehicle fuel consumed off the public highways of this State, submit to the Department the information provided by the computer or other device as evidence of the amount of motor vehicle fuel consumed off the public highways of this State; or

     (b) If the motor vehicle is not equipped with a computer or other device specified in paragraph (a):

          (1) Compute the amount of motor vehicle fuel consumed off the public highways of this State by dividing the number of miles the vehicle was operated off those public highways by the average number of miles traveled per gallon of motor vehicle fuel consumed by the motor vehicle; and

          (2) Submit to the Department the information which is required to establish to the satisfaction of the Department that the information used to make the computation required by subparagraph (1) is accurate.

     3. 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 R150-08, 12-17-2008)