A. For the purposes of this Chapter, "bulk purchases" means purchases in excess of fifty (50) gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.
B. Any person determined by the Nevada Tax Commission to be a bona fide farmer or rancher, not engaged in other activities which would distort his highway usage, may claim a refund only on the basis of eighty percent (80%) of his bulk purchases, without the necessity of maintaining records of use.
C. Any farmer or rancher desiring to claim a refund under the provisions of this Chapter must first secure a permit from the Nevada Tax Commission, and such a permit shall bind the permittee to file claims for refunds under the provisions of this Chapter until a request has been made for a change of basis for filing, which request has been approved by the Tax Commission.
D. The Tax Commission is empowered to issue reasonable rules and regulations to carry out the purposes of this Chapter. (Ord. 60 Art. VII(I), 1976)