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 Nevada Administrative Code (Last Updated: January 6, 2015)
 Chapter366 Tax on Special Fuel
  REFUNDS

  NAC366.220. Fuel consumed by vehicle with auxiliary equipment: Standard refund.  

Latest version.

  •      1. A special fuel user who is the operator of a motor vehicle with auxiliary equipment set forth in this subsection may obtain a refund of the tax paid pursuant to NRS 366.190 on the refundable fuel that is used by the motor vehicle on the public highways of this State in the following amounts:

         (a) Thirty percent for a:

              (1) Cement mixer;

              (2) Concrete pumper;

              (3) Mobile crane; or

              (4) Drill rig.

         (b) Twenty percent for a:

              (1) Commercial garbage, sanitation or refuse truck;

              (2) Truck with an auxiliary pump for cleaning sewers, cesspools or septic tanks; or

              (3) Sweeper truck.

         (c) Ten percent for any other motor vehicle with auxiliary equipment used for a specific function when the vehicle is not traveling on the highways of this State, including, without limitation, a dump truck, a boom truck, a car carrier, a semi-truck wrecker, a refrigeration truck, a line truck with a digger, a derrick or an aerial lift, a carpet cleaning truck, a document shredding truck or a tank truck with a pneumatic tank.

         2. A special fuel user who is the operator of a motor vehicle with auxiliary equipment may, pursuant to NAC 366.222, 366.224 or 366.226, request a refund greater than the percentage provided for in this section.

         3. As used in this section, “refundable fuel”:

         (a) Means the total amount of special fuel purchased by a person during the period specified in subsection 5 of NRS 366.207 for which taxes have been paid pursuant to chapter 366 of NRS, less any amount of that special fuel:

              (1) That is claimed by the person for another exempt use;

              (2) For which any taxes are remitted to another jurisdiction on behalf of the person; and

              (3) That is used during that period for any other taxable use.

         (b) Does not include special fuel for which a special fuel user has previously received a refund for credit.

     (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by R096-00, 3-1-2001; A by Dep’t of Motor Veh. by R106-01, 12-17-2001; R101-05, 10-31-2005; R150-08, 12-17-2008, eff. 1-1-2009)