1. 1. Applications for refund based upon exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft from this State must be filed with the Department within 3 months after the date of exportation.
2. 2. Other applications, together with the necessary supporting evidence, must be filed with the Department within 12 months after the date of purchase.
3. 3. Rights to refunds are forfeited if applications are not filed with the Department within the times prescribed in this section.

[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170]—(NRS A 1975, 1697; 1983, 474, 1021; 2003, 2909)