Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 370.540 — 370.540
NAC 370.540 Notice of intent to suspend or revoke license or remove from
directory; contents and service of notice; opportunity to demonstrate
compliance; effect of subsequent alleged violation. ( NRS 370.250 ,
370.253 , 370.510 , 370.675 )
1. When the Department has cause to believe
that:
(a) The license of a retail dealer or wholesale
dealer should be temporarily suspended or permanently revoked; or
(b) A manufacturer of tobacco products and its
brand families should be removed from the directory,
Ê the
Department may issue a notice of intent to suspend or revoke the license or a
notice of intent to remove the manufacturer and its brand families from the
directory, as applicable.
2. A notice issued pursuant to subsection 1
must include:
(a) A statement of the legal authority for the
suspension or revocation of the license or removal of the manufacturer and its
brand families from the directory, as applicable;
(b) A statement of the facts which support the
belief of the Department that the license should be suspended or revoked or
that the manufacturer and its brand families should be removed from the
directory, as applicable; and
(c) Except as otherwise provided in subsection 6,
if the notice issued is:
(1) A notice of intent to suspend or revoke a
license, a statement that the Department may issue a notice of hearing pursuant
to NAC 370.545 if the licensee does not,
within 10 business days after receipt of the notice issued pursuant to
subsection 1, demonstrate to the satisfaction of the Department that the
licensee is in full compliance with all lawful requirements for retention of
the license; or
(2) A notice of intent to remove a
manufacturer and its brand families from the directory, a statement that the
Department may issue a notice of hearing pursuant to NAC 370.545 if the manufacturer does not,
within 10 business days after receipt of the notice issued pursuant to
subsection 1, demonstrate to the satisfaction of the Department that the
manufacturer is in compliance with all applicable legal requirements necessary
to remain listed in the directory.
3. A notice of intent to suspend or revoke a
license must be served on the licensee by certified mail at the location
mailing address identified by the licensee on the license application submitted
by the licensee to the Department.
4. A notice of intent to remove a
manufacturer of tobacco products and its brand families from the directory must
be served on the manufacturer by certified mail at the address identified by
the manufacturer in the most recent annual certification made by the
manufacturer to the Attorney General pursuant to NRS 370A.160 .
5. Any evidence to demonstrate compliance
offered by a licensee or a manufacturer of tobacco products within the period
described in subparagraph (1) or (2) of paragraph (c) of subsection 2 must be
delivered in person or by certified mail to the employee of the Department identified
in the notice served on the licensee or manufacturer.
6. If a licensee or manufacturer of tobacco
products has received a notice issued pursuant to subsection 1, for any
subsequent alleged violation of the same statutory provision during the 2-year
period immediately following the issuance of such notice, the licensee or
manufacturer is not entitled to the 10-day period to demonstrate compliance
described in subparagraphs (1) and (2) of paragraph (c) of subsection 2 and the
Department may immediately issue a notice of hearing pursuant to NAC 370.545 .
(Added to NAC by Dept of Taxation by R146-15, eff. 9-9-2016)
Source: official text