NAC590.810. Provision of refund or credit for exportation.

     1. The fee imposed by NRS 590.840 that is paid for a petroleum product may be refunded, or a credit may be given, upon proper application and proof that the product was exported from this State. A credit or refund will only be given to the exporter of record. Any refund must be applied for within 3 months after the date of exportation.

     2. A dealer in, or supplier or exporter of, petroleum products who is not licensed in this State pursuant to NRS 365.270 or 366.220 must submit with his or her application for a refund:

     (a) An invoice of the original purchase which indicates the fee was paid to his or her vendor; and

     (b) Proof that the product was exported,

Ê before the fee will be refunded.

     3. A dealer in or supplier of petroleum products who is licensed in this State may take a credit in lieu of a refund on his or her monthly fuel tax return or statement if the credit is documented on the forms prescribed by the Department to detail all acquisitions and disbursements.

     4. For the purpose of this section, proof of exportation includes, but is not limited to:

     (a) An export manifest; or

     (b) A report of a dealer or supplier declaring the import to the receiving state.

     (Added to NAC by Dep’t of Taxation, eff. 8-2-90; A by Dep’t of Motor Veh. by R148-06, 9-18-2006)