NAC366.230. Fuel which has not been dyed used to operate certain vehicles with refrigeration units.

     1. A special fuel user who uses special fuel which has not been dyed to operate a vehicle with a refrigeration unit which is equipped with an auxiliary motor and separate fuel tank may obtain a refund of the tax paid pursuant to NRS 366.190 for the special fuel used to operate the refrigeration unit only if the special fuel user provides to the Department a copy of the receipt obtained from the person from whom the special fuel was purchased which states that the fuel was placed in the fuel supply tank for the auxiliary motor and which indicates that the tax was paid.

     2. A special fuel user who purchases special fuel which has not been dyed outside this State is not eligible for a refund pursuant to NRS 366.190 for such fuel. A place of purchase within this State must be reflected on every receipt provided pursuant to subsection 1.

     3. Any request for a refund of tax paid on 45 gallons or more of special fuel which has not been dyed must be accompanied by proof of the capacity of the fuel supply tank.

     4. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to this section must be applied first to any outstanding amounts owed by the claimant to the Department.

     (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 R150-08, 12-17-2008)