NRS 365.440
Granting of credit in lieu of refund.


In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the Department made by a dealer or supplier, credit may be given the dealer or supplier upon his or her tax return and assessment.

Source: Section 365.440 — Granting of credit in lieu of refund., https://www.­leg.­state.­nv.­us/NRS/NRS-365.­html#NRS365Sec440.

Last Updated

Feb. 5, 2021

§ 365.440’s source at nv​.us