In lieu of the collection and refund of the tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft used by a dealer or supplier in such a manner as would entitle a purchaser to claim a refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel or fuel for jet or turbine-powered aircraft to the Department made by a dealer or supplier, credit may be given the dealer or supplier upon his or her tax return and assessment.
[Part 1:74:1935; A 1955, 170] — (NRS A 1975, 1698; 1983, 1021; 1999, 1015)