Section 373.140 - Request for reimbursement for certain taxes imposed on special fuel consumed outside the State; requirements1. Except as otherwise provided in this subsection, a taxpayer may, in the manner prescribed by this chapter, request reimbursement of any tax imposed on special fuels pursuant to NRS 373.062, 373.066 or 373.0663 for that portion of the special fuel purchased by the taxpayer which is consumed outside this State. A taxpayer may not request reimbursement of any tax imposed on special fuels pursuant to NRS 373.062 in a county if the Department determines that in the fiscal year ending on June 30 of the calendar year for which the taxpayer would be requesting reimbursement, the total number of gallons of diesel fuel sold in that county is less than 10,000,000 gallons.2. A request for reimbursement of the tax imposed on special fuels pursuant to NRS 373.062, 373.066 or 373.0663 must: (a) Be submitted to the Department on a form prescribed by the Department.(b) Be accompanied by payment of the fee prescribed by NAC 373.170.(c) Be received by the Department not later than April 1 of the calendar year immediately following the calendar year for which the taxpayer is requesting reimbursement.(d) Include a request for reimbursement of the tax imposed pursuant to NRS 373.062, 373.066 or 373.0663 on all special fuels purchased by the taxpayer during the calendar year immediately preceding the date by which, pursuant to paragraph (c), the request must be received by the Department.(e) Include evidence satisfactory to the Department that the taxpayer filed a quarterly tax return pursuant to the International Fuel Tax Agreement that corresponds to each quarter of the calendar year during which the special fuel was purchased and for which the taxpayer is requesting reimbursement.(f) Include a copy of a fuel receipt meeting the requirements of subsection 3 or any other evidence satisfactory to the Department to establish the number of gallons of special fuel purchased by the taxpayer and for which the taxpayer is eligible for reimbursement.(g) Include evidence satisfactory to the Department to establish the number of miles traveled outside this State.3. A fuel receipt of which a copy is submitted pursuant to paragraph (f) of subsection 2 must be unaltered and:(a) Include evidence of the purchase of special fuel in a county of this State which imposes a tax on special fuels pursuant to NRS 373.062, 373.066 or 373.0663; and(b) Meet the requirements for a fuel receipt set forth under the Articles of Agreement of the International Fuel Tax Agreement.4. A request for reimbursement shall be deemed to be received by the Department: (a) If delivered by mail, on the date shown by the cancellation mark stamped by the United States Postal Service or the postal service of any other country upon an envelope properly addressed to the Department;(b) If delivered by a private postal or courier service, on the business day last preceding the date of actual delivery to the Department; or(c) If submitted electronically, on the date the request for reimbursement is received by the Department.5. The Department will deny a request for reimbursement which:(a) Is not received by the Department on or before the date specified in paragraph (c) of subsection 2; or(b) Requests reimbursement of a tax imposed pursuant to NRS 373.062 in a county for which the Department has determined that in the fiscal year ending on June 30 of the calendar year for which the taxpayer is requesting reimbursement, the total number of gallons of diesel fuel sold in that county is less than 10,000,000 gallons.Nev. Admin. Code § 373.140
Added by R071-14, eff. 1-16-2015; A by R071-14, eff. 1/1/2017; A by R010-20A, eff. 11/2/2020