365.250 - Time to claim exemption on dealer’s export to another state. - Nevada Statutes

365.250  Time to claim exemption on dealer’s export to another state.  Any claim for exemption from excise tax on account of motor vehicle fuel or fuel for jet or turbine-powered aircraft exported by a dealer to another state, other than stock transfers or deliveries in his or her own equipment, must be made by the dealer within 6 months after the date of the export unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon should the claim not be made within that time.

      [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1983, 1019)

      NRS 365.260  When motor vehicle fuel not deemed to be exported.  Motor vehicle fuel carried out of this State, into another state or onto federal proprietary lands or reservations, to an amount not exceeding 25 gallons in the fuel tank or tanks of such motor vehicle shall not be deemed to be exported for the purposes of NRS 365.220 to 365.250, inclusive.

      [Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1965, 1171)