Nev. Admin. Code § 372.720 — 372.720

NAC 372.720    Revocation, suspension and reissuance of sellers’ permits. ( NRS 360.090 , 372.145 , 372.725 )
1.  Upon the receipt of a notice of the
suspension or revocation of a permit, the seller shall, upon demand,
immediately surrender the permit to any employee of the Department.
2.  Any subsequent violation of the laws or
the regulations of the Commission may be cause for the permanent revocation of
a seller’s permit for habitual violations. The suspension or revocation of
temporary or provisional permits shall be deemed prima facie evidence of habitual
violations.
3.  A new permit will only be issued for a
previously suspended or revoked account if the seller:
(a) Pays all outstanding amounts, including the
amounts of tax, penalties, interest and costs, if any costs were incurred;
(b) Files all returns due and outstanding;
(c) Pays the required fees for renewal or issuance
of permits;
(d) Provides the security demanded to the full
extent provided by law; and
(e) Confirms in writing that he or she will
henceforth comply with all of the provisions of the laws and the regulations
prescribed by the Commission.
4.  A permit issued for a previously
suspended or revoked account will be prominently marked temporary or
provisional and will include an effective date and an expiration date no
earlier than 1 calendar year later.
5.  If during the 1-year period the taxpayer
becomes delinquent or otherwise fails to comply with the applicable statutes
and regulations, the Department may immediately initiate proceedings to
permanently revoke the permit.
6.  Full compliance with applicable laws and
regulations for the period of the temporary or provisional permits entitles the
holder to apply for and receive a regular seller’s permit upon request without
an additional fee.
7.  No previous holder of a seller’s permit
which has been permanently revoked may be issued a permit without the express
action of the Commission.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
70, eff. 6-7-76]