Nev. Admin. Code § 366.222

Current through June 11, 2024

Section 366.222 - Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment

1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on actual use of auxiliary equipment that is greater than the standard refund established pursuant to NAC 366.220.

2. A request for a refund made pursuant to NRS 366.190 must include, without limitation, records:

(a) Of the total number of hours of operation of the vehicle;

(b) Of the total amount of special fuel which has not been dyed that was used to operate the motor vehicle;

(c) Of the total number of miles recorded on the odometer of the vehicle;

(d) Of the total number of hours of operation of the auxiliary equipment; and

(e) That are based on data produced by a device that is approved by the Department and may include, without limitation:

(1) Data from a computer that is onboard a vehicle;

(2) Data from a device that receives information from one or more global positioning satellites; or

(3) Data from any other metering device that records the information required by this subsection.

Nev. Admin. Code § 366.222

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