365.440 - Granting of credit in lieu of refund. - Nevada Statutes

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Statutes > Nevada > Title-32 > Chapter-365 > Overpayments-and-refunds > 365-440

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)

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-365 > Overpayments-and-refunds > 365-440

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)

State Codes and Statutes

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State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-365 > Overpayments-and-refunds > 365-440

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)