Nev. Admin. Code § 366.226

Current through October 11, 2024

Section 366.226 - Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund

1. To obtain a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user must establish to the satisfaction of the Department that:

(a) The tax has been paid pursuant to NRS 366.190 on the special fuel for which the special fuel user wishes to obtain a refund; and

(b) The special fuel was used in this State to operate auxiliary equipment that is mounted on the motor vehicle.

2. A vehicle with an air-conditioning unit is not entitled to a refund pursuant to NAC 366.220, 366.222 or 366.224.

3. Notwithstanding any provision of NAC 366.220, 366.222 or 366.224 to the contrary, the amount of a refund allowed for a special fuel user pursuant to this section may not exceed the total amount of taxes paid by the special fuel user for special fuel.

4. A special fuel user who wishes to obtain a refund pursuant to NAC 366.220, 366.222 or 366.224 must submit a request to the Department within 12 months after the date of the payment of the tax.

5. Any request for a refund pursuant to NAC 366.220, 366.222 or 366.224 that is returned to the claimant by the Department as a result of missing or incomplete information will be deemed not to have been received by the Department.

6. To be eligible for a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user must be licensed pursuant to NRS 366.240 or licensed by another entity under an agreement with the Department pursuant to NRS 366.175, and registered pursuant to NRS 482.482 or registered by another entity under an agreement with the Department pursuant to NRS 706.826, and in good standing with the Department.

7. Unless the claimant is notified otherwise by the Department, all refunds made pursuant to NAC 366.220, 366.222 or 366.224 must be applied first to any outstanding amounts owed by the claimant to the Department.

Nev. Admin. Code § 366.226

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

NRS 366.110, 366.200, 366.207, 366.650