Granting of credit in lieu of refund.
Nev. Rev. Stat. § 365.440
in effectIn 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: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-365.htmlFetched: 10/4/2026
