Motor vehicle fuel or fuel for jet or turbine-powered aircraft: Receipt required with application; issuance or denial of refund.

1. If a person applies to the Department for a refund of any tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft pursuant to NRS 365.370 , the person must submit with the application a receipt obtained from the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased. The receipt must include: (a) The date of the purchase; (b) The county in which the purchase was made; (c) The number of gallons purchased and used for a purpose specified in NRS 365.370 ; and (d) A statement indicating that the tax was paid to the person from whom the motor vehicle fuel or fuel for jet or turbine-powered aircraft was purchased. 2. The Department will issue or deny a refund pursuant to this section not later than 90 days after receipt of the request.