NRS 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.

NV Rev Stat § 365.445 (2019) (N/A)
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1. For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.

2. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases, without the necessity of maintaining records of use.

3. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.

4. The Department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.

(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71; 1975, 1698)