Nevada Administrative Code Chapter 373 - County Taxes on Fuel
Here's a detailed and up-to-date overview of Nevada Administrative Code Chapter 373 — County Taxes on Fuel, which implements provisions under NRS Chapter 373:
📘 Structure & Scope (NAC 373.010–373.190)
This chapter governs county-level fuel taxes, reimbursements for out‑of‑state fuel use, and administrative procedures around trust funds, audits, and related fees.
🔹 Key Definitions (NAC 373.010, .050, .100)
"Taxpayer": A person using special fuel in an interstate vehicle who files quarterly under the International Fuel Tax Agreement (IFTA) (law.cornell.edu).
The term "International Fuel Tax Agreement" is also defined, providing context for reimbursement authority (law.cornell.edu).
🔹 Reimbursement Requests (NAC 373.140–.150)
NAC 373.140: Procedures for submitting a request to reimburse taxes paid on special fuel consumed outside Nevada.
NAC 373.150: The Department approves reimbursements within prescribed limits and eligibility conditions (law.cornell.edu).
🔹 Trust Accounts & County Distributions (NAC 373.160)
Monthly, the Department must establish interest-bearing trust accounts for counties that collect specific fuel taxes (e.g., under NRS 373.062, 373.0663, and post-bond NRS 373.066) and deposit 20% of those tax proceeds (regulations.justia.com).
Funds are used for reimbursements; if requests exceed deposits, payments are made pro rata.
At fiscal year-end, any remaining principal and interest are distributed back to the county (regulations.justia.com).
🔹 Fees, Audits & Adjustments (NAC 373.170–.190)
NAC 373.170: Specifies administrative fees tied to reimbursement requests.
NAC 373.180: The Department and its agents may audit or examine any “taxpayer” requesting reimbursement—these may include books, invoices, and require retention of records for at least 4 years (law.justia.com, law.cornell.edu).
NAC 373.190: Grants the Department authority to adjust reimbursements following any such audit or examination (law.cornell.edu).
✅ Summary Table
| Topic | Summary |
|---|---|
| Definitions | Clarifies “taxpayer” and IFTA participants (NAC 373.010, .050, .100) |
| Reimbursement process | Procedures (NAC 373.140–.150), eligibility, and limits |
| Trust fund handling | 20% deposits, pro-rata payouts, county distributions (NAC 373.160) |
| Fees & audit rules | Administrative fees (NAC 373.170), audit rights, and record retention |
| Adjustment authority | Department may revise approved reimbursements (NAC 373.190) |
📌 Practical Takeaways
IFTA filers using special fuel interstate can be reimbursed for county taxes paid outside Nevada.
A portion of county-collected taxes is reserved in trust to fund these reimbursements.
The Department audits such claims and can adjust reimbursements, with documentation required for at least four years.
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