Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.5975 — Revocation or suspension of permit: Procedure; manner of serving notice; limitation on issuance of new permit
NRS 360.5975 Revocation or suspension of permit: Procedure; manner of serving
notice; limitation on issuance of new permit.
1. Whenever any person fails to comply
with any provision of chapter 372 , 374 or 377 of
NRS relating to the taxes imposed by those chapters or any regulation of the
Department relating to the taxes imposed by chapters
372 , 374 and 377
of NRS, the Department, after a hearing of which the person was given prior
notice of at least 10 days in writing specifying the time and place of the
hearing and requiring the person to show cause as to why his or her permit or
permits should not be revoked or suspended, may revoke or suspend any one or
more of the permits held by the person.
2. The Department shall give to the person
written notice of the suspension or revocation of any of his or her permits in
accordance with subsection 3.
3. The notices may be served personally or
by mail in the manner prescribed for service of notice of a deficiency
determination.
4. The Department shall not issue a new
permit after the revocation of a permit unless it is satisfied that the former
holder of the permit will comply with the provisions of chapters 372 , 374
and 377 of NRS relating to the taxes imposed
by those chapters and the regulations of the Department.
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL
GOVERNMENTS
Source: official text