NAC366.355. Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe.

     1. If the governing body of a tribe does not enter into an agreement pursuant to NAC 366.350, each special fuel supplier who sells special fuel on the reservation of the tribe shall collect the tax imposed on that sale pursuant to chapter 366 of NRS.

     2. If a tribe specified in subsection 1 pays the tax on the sale of special fuel pursuant to chapter 366 of NRS, the tribe may, in the manner prescribed by the Department, apply to the Department for a refund of the tax.

     3. In determining the amount of a refund pursuant to subsection 2, the Department will use a method of calculation that is:

     (a) Prescribed by the Department; or

     (b) Set forth in an agreement entered into pursuant to NAC 366.350.

     (Added to NAC by Dep’t of Motor Veh. by R106-01, eff. 12-17-2001)