§ 4.07.470. Requirements for refund or credit; examination of records of claimant.

1. If illegally or through error the department collects or receives any excise tax, penalty or interest imposed pursuant to the supplemental fuel tax ordinance, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. A written application for a refund, including, without limitation, a request for a refund that is submitted on an amended tax return, stating the specific grounds therefor, must be made within 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.

2.

Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.

3.

Any amount determined to be refundable by the department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.

4.

All amounts refunded pursuant to the provisions of the supplemental fuel tax ordinance must be paid from moneys that would be distributed to the county by the department under the supplemental fuel tax ordinance.

5.

A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the department that his or her special fuel purchases in Nevada exceed his use of the special fuel over the highways of this state for a certain quarter must apply credit to any excise taxes, penalties or interest required by the supplemental fuel tax ordinance or fees, taxes, penalties or interest applicable pursuant to NRS Chapters 371, 482 or 706 and any balance may be refunded or credited to succeeding reports.

6.

A person who wishes to apply for a refund of the tax on special fuel paid by that person pursuant to Section 4.07.320(5) must:

(a)

Submit an application for the refund on a form prescribed by the department; and

(b)

Establish to the satisfaction of the department that within a period of six months the person purchased not less than two hundred gallons of special fuel in this state which was used for a purpose that is exempt from the tax on special fuel pursuant to the supplemental fuel tax ordinance.

Pursuant to NRS 366.650, the department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by the applicant less the percentage allowed the special fuel supplier pursuant to Section 4.07.420. No refund shall be allowed, however, in the circumstances described in 4.07.290(2) of the supplemental fuel tax ordinance.

7.

To establish the validity of any claim for a refund, the department may, upon demand, examine the books and records of the claimant. The failure of the claimant to accede to such a demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.

8.

No refund of special fuel taxes may be made for off-highway use of special fuel consumed in watercraft in this state for recreational purposes.

(Ord. No. 4126, § 1, 9-3-2013)