Section 366.235 - Fuel purchased in bulk by bona fide farmer or rancher; evidence required1. A bona fide farmer or rancher who, pursuant to section 1 of Senate Bill No. 155, chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655), claims a refund of any state tax paid on the bulk purchase of special fuel must provide to the Department evidence satisfactory to the Department that the person is eligible for such a refund. Evidence of eligibility for a refund may include, without limitation, a spreadsheet, or copies thereof, showing information derived from original documents, including, without limitation, sales receipts, which establish that the purchase of special fuel which is the basis for the claim was a bulk purchase as that term is defined in subsection 5 of section 1 of Senate Bill No. 155, chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655). 2. A bona fide farmer or rancher may not claim a refund pursuant to section 1 of Senate Bill No. 155, chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655), of any state tax paid on the purchase within this State of special fuel that is consumed outside this State.Nev. Admin. Code § 366.235
Added to NAC by Dep't of Motor Veh. by R125-15, eff. 6/28/2016NRS 366.110 and section 1 of Senate Bill No. 155, chapter 235, Statutes of Nevada 2015, at page 1115 (NRS 366.655)