{"data":{"id":"us-nv/nrs-365.440","jurisdiction":"us-nv","citation":"NRS 365.440","heading":"Granting of credit in lieu of refund.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-365.html#NRS365Sec440","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"ff92cc4c5e53f2119ec8a273a7941b00df53426973e168b5572c2585f1fc6ebe","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-365.430","next":"us-nv/nrs-365.445"},"notice":"GroundRules: Original legal text. Not legal advice."}