- 1. For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.
- 2. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases, without the necessity of maintaining records of use.
- 3. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.
- 4. The Department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.
(Added to NRS by 1957, 127; A 1965, 1173; 1966, 71; 1975, 1698)