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

  NAC366.250. Applications for and restrictions on refunds.

Latest version.

  •      1. An applicant for a refund pursuant to NRS 366.650 must submit an application to the Department. The refund must not be claimed on a tax return submitted pursuant to NRS 366.383 or on a tax return submitted to another entity. The application must contain:

         (a) A statement affirming that the tax imposed pursuant to NRS 366.190 was paid to the person from whom the special fuel was purchased; and

         (b) A statement explaining why clear fuel was purchased instead of dyed fuel.

         2. An applicant for a refund pursuant to NRS 366.650 must also provide to the Department evidence demonstrating that the applicant is eligible for the refund. Such evidence may include, without limitation:

         (a) A spreadsheet, or copies thereof, showing the information derived from original documents, including, without limitation, invoices, receipts and vehicle logs, or receipts from the person from whom special fuel was purchased showing the date of purchase and the number of gallons purchased for an exempt purpose;

         (b) Records of each vehicle in which the special fuel was used, including, without limitation, copies of the vehicle registration, verification of vehicle fueling and a copy of the lease agreement for any leased vehicle;

         (c) Inventory records for fuel storage tanks;

         (d) A copy of each tax return for special fuel filed with any other entity, if any;

         (e) A form for power of attorney, if the applicant is an agent of the taxpayer;

         (f) Copies of or a spreadsheet showing the information derived from original driver records for each vehicle, including, without limitation, fuel receipts, the driver’s log and other documents maintained by the driver of each vehicle which show the number of miles traveled by and the amount of special fuel purchased for vehicles in which the special fuel was used, including, without limitation:

              (1) Beginning and ending odometer readings;

              (2) The total number of miles traveled;

              (3) The number of miles traveled off road; and

              (4) The total amount of special fuel purchased in all jurisdictions; and

         (g) Any other records, receipts, invoices and other papers required to be maintained pursuant to NRS 366.685 which the Department requests.

         3. Unless the Department has given the taxpayer a waiver or the taxpayer has received a written waiver pursuant to § P540.200 of the International Fuel Tax Agreement Procedures Manual, January 2008 revision, from the base jurisdiction of the vehicle for which a refund is sought, a refund pursuant to NRS 366.650 will not be made if:

         (a) The taxpayer failed to maintain records as required by this chapter and chapter 366 of NRS; or

         (b) The taxpayer based calculations on predetermined routes of travel.

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