2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 365 Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.440 Granting of credit in lieu of refund.
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.
[Part 1:74:1935; A 1955, 170]-(NRS A 1975, 1698; 1983, 1021; 1999, 1015)
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