Nev. Rev. Stat. § 365.440
Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
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.
NRS 365.440