Nevada Revenue and Taxation

Sec. § 365.380
Presentation of claim for refund; maintenance of certain records; limitation on refund of tax on motor vehicle fuel for off-highway use; Department may require claimant to become dealer.


A claimant for refund must present to the Department a refund claim form accompanied by the original invoices showing the purchase. The refund forms must state the total amount of fuel so purchased and used otherwise than for the propulsion of motor vehicles or jet or turbine-powered aircraft and the manner and the equipment in which the claimant has used the fuel.


A claimant for refund of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft purchased and exported from this State shall execute and furnish to the Department a certificate of exportation on such form as may be prescribed by the Department.


An invoice to qualify for refund must contain at least:


The number of gallons of fuel purchased;


The price per gallon;


The total purchase price of the fuel; and


Such other information as may be prescribed by the Department.


The signature on the refund claim form subjects the claimant to the charge of perjury for false statements contained on the refund application.


Daily records must be maintained and preserved for a period of 4 years for audit purposes of all motor vehicle fuel and fuel for jet or turbine-powered aircraft used. The record must set forth:


The piece of equipment being supplied with the fuel;


The number of gallons of fuel used in each fill; and


The purpose for which the piece of equipment will be used.
Ê The motor vehicle fuel fills must be further classified according to whether the motor vehicle fuel was used on or off the highway.


If a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate tank for the motor, a refund of 20 percent of the tax paid on the fuel used in the vehicle may be claimed without the necessity of furnishing proof of the amount of fuel consumed in the operation of the auxiliary equipment. The Department shall, by regulation, establish uniform refund provisions for the respective classes of users who claim refunds of more than 20 percent of the tax paid.


No person may be granted a refund of motor vehicle fuel taxes for off-highway use when the consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over the land or highways, except when the person is under a contractual relationship with the Federal Government or one of its agencies and is engaged in the performance of his or her duties pursuant to that relationship. Employment of a person by the Federal Government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection.


If, in the opinion of the Department, it would be beneficial to the State for a refund claimant to become a licensed dealer or supplier, the claimant may, at the option of the Department, be required to become a licensed dealer or supplier rather than a refund claimant unless the claimant chooses to claim refunds at the tax rate, less 2 percent.

Last accessed
Feb. 5, 2021