§ 4.04.250. Tax refunds—Persons entitled.  


Latest version.
  • Any person who shall export any motor vehicle fuel from this state, or who shall sell any such fuel to the United States government for official use of the United States armed forces, or who shall buy and use any such fuel for purposes other than, in, and for, the propulsion of motor vehicles, and who shall have paid any tax on such fuel levied or directed to be paid as provided by this chapter either directly by the collection of such tax by the vendor from such consumer or indirectly by the addition of the amount of such tax to the price of such fuel, shall be reimbursed and repaid the amount of such tax so paid by him, except as follows:

    (a)

    Refund claims shall be submitted and paid once every six months and the dates for submission shall be prescribed by classes by the Nevada Tax Commission's rules and regulations.

    (b)

    The minimum claim for refund shall be based on at least two hundred gallons purchased and used in a six month period.

    (c)

    No refund of county motor vehicle fuel taxes shall be made for off-highway use of motor vehicle fuel consumed in watercraft in this state for recreational purposes.

(Ord. 226 § 9A, 1965)