Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 370.545 — 370.545
NAC 370.545 Notice of hearing; contents and service of notice; appointment of
hearing officer. ( NRS 370.250 , 370.253 , 370.510 , 370.675 )
1. If a licensee or manufacturer of tobacco
products does not demonstrate compliance within the 10-day period described in
subparagraph (1) or (2) of paragraph (c) of subsection 2 of NAC 370.540 , or if, pursuant to subsection
6 of NAC 370.540 , a licensee or
manufacturer of tobacco products is not entitled to the 10-day period to
demonstrate compliance, the Department may issue a notice of hearing.
2. A notice of hearing issued pursuant to
this section must:
(a) State the date, time and location of the
hearing, which may be held at an office of the Department or at such other
place in this State as is designated in the notice;
(b) Include 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;
(c) Identify the specific provision or provisions
of chapter 370 or 370A of NRS which the Department alleges
the licensee or manufacturer of tobacco products has violated;
(d) Include 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
(e) Include as attachments all documentary evidence
on which the Department intends to rely to demonstrate that the licensee or
manufacturer of tobacco products, as applicable, is in violation of the
provision or provisions of chapter 370
or 370A of NRS identified pursuant to
paragraph (c).
3. A notice of hearing issued pursuant to
this section must be served on:
(a) All parties at least 20 business days before
the date of the hearing;
(b) A licensee by certified mail at the location
mailing address identified by the licensee on the license application submitted
by the licensee to the Department; and
(c) A manufacturer of tobacco products 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 .
4. Upon the issuance of a notice of hearing
by the Department pursuant to this section, the Commission will appoint an
administrative law judge to act as a hearing officer.
(Added to NAC by Dept of Taxation by R146-15, eff. 9-9-2016)
Source: official text