NRS 365.440 - Granting of credit in lieu of refund.

NV Rev Stat § 365.440 (2019) (N/A)
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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)