In lieu of the collection and refund of the tax on motor vehicle fuel used by a dealer in such a manner as would entitle a purchaser to claim refund under the provisions of this Chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel to the Nevada Tax Commission made by a dealer, credit may be given the dealer upon his tax return and assessment. (Ord. 60 Art. VII(H), 1976)