NAC366.222. Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment.

     1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on actual use of auxiliary equipment that is greater than the standard refund established pursuant to NAC 366.220.

     2. A request for a refund made pursuant to NRS 366.190 must include, without limitation, records:

     (a) Of the total number of hours of operation of the vehicle;

     (b) Of the total amount of special fuel which has not been dyed that was used to operate the motor vehicle;

     (c) Of the total number of miles recorded on the odometer of the vehicle;

     (d) Of the total number of hours of operation of the auxiliary equipment; and

     (e) That are based on data produced by a device that is approved by the Department and may include, without limitation:

          (1) Data from a computer that is onboard a vehicle;

          (2) Data from a device that receives information from one or more global positioning satellites; or

          (3) Data from any other metering device that records the information required by this subsection.

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