1-4 department is not paid when due, the department may, within 3 years

1-5 after the date that the tax, fee or assessment was due, file for record a

1-6 certificate in the office of any county recorder which states:

1-7 (a) The amount of the tax, fee or assessment and any interest or

1-8 penalties due;

1-9 (b) The name and address of the person who is liable for the amount

1-10 due as they appear on the records of the department; and

1-11 (c) That the department has complied with all procedures required by

2-15 property subject to a lien imposed by the department pursuant to section

2-16 2 of this act or subordinate the lien to other liens and encumbrances if

2-17 the department determines that the amount, interest and penalties are

2-18 secured sufficiently by a lien on other property or that the release or

2-19 subordination of the lien will not jeopardize the collection of the amount,

2-20 interest and penalties.

2-21 2. A certificate issued by the department stating that property has

2-22 been released from a lien, or that a lien has been subordinated to other

2-23 liens and encumbrances, is conclusive evidence that the property has

2-27 special fuel user’s license [may be] is not required of the following classes

2-28 of special fuel users:

2-29 (a) Operators of motor vehicles who make occasional trips into this state

2-30 for service or repair.

2-31 (b) Operators of house coaches as defined in NRS 484.067.

2-32 (c) Operators of motor vehicles having a declared gross weight of

2-33 26,000 pounds or less.

2-34 (d) Operators of unladen motor vehicles purchased in this state for the

2-35 trip from the point of delivery to the state boundary.

2-36 (e) Operators of motor vehicles who make occasional trips into or across

2-37 this state for nonprofit or eleemosynary purposes.

2-38 [(f) Operators of motor vehicles used in the production of motion

2-39 pictures, including films to be shown in theaters and on television,

2-40 industrial, training and educational films, commercials for television and

3-14 receives any excise tax, penalty or interest imposed pursuant to this chapter,

3-15 the excise tax, penalty or interest must be refunded to the person who paid

3-16 the tax, penalty or interest. Except as otherwise provided in NRS 360.235,

3-17 a written application for a refund, stating the specific grounds therefor,

3-18 must be made within 36 months after the date of payment, whether or not

3-19 the excise tax, penalty or interest was paid voluntarily or under protest.

3-20 2. Refunds must be made to a successor, assignee, estate or heir of the

3-21 person if written application is made within the time limit.

3-22 3. Any amount determined to be refundable by the department must be

3-23 refunded or credited to any amounts then due from the special fuel supplier

3-24 or special fuel dealer.

3-25 4. All amounts refunded pursuant to the provisions of this chapter must

3-26 be paid from the state highway fund on claims presented by the department,

3-27 approved by the state board of examiners, and allowed and paid as other

3-28 claims against the state are allowed and paid.

3-29 5. [Licensed] A licensed special fuel [users] user operating interstate

3-30 or off road, or both, who can prove to the satisfaction of the department

3-31 that [their] his special fuel purchases in Nevada exceed [their] his use of

3-32 the special fuel over the highways of this state for a certain quarter must

3-33 apply credit to any excise taxes, penalties or interest required by this

3-34 chapter or fees, taxes, penalties or interest applicable pursuant to chapter

3-35 371, 482 or 706 of NRS and any balance may be refunded or credited to

3-36 succeeding reports.

3-37 6. A person who wishes to apply for a refund of the tax on special fuel

3-38 paid by him pursuant to subsection 5 of NRS 366.207 must:

3-39 (a) Submit an application for the refund on a form prescribed by the

3-40 department; and