Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360A.365 — Order to lock and seal business: Grounds for issuance; service; enforcement
NRS 360A.365 Order to lock and seal business: Grounds for issuance; service;
enforcement.
1. If a person:
(a) Continues to engage in business in this State
without a permit or license as required by chapter
365 or 366 of NRS, or after the license or
permit has been suspended or revoked;
(b) Knowingly sells at retail any fuel that is
subject to taxation pursuant to chapter 365 or
366 of NRS for which the tax imposed by chapter 365 or 366
of NRS is not remitted; or
(c) Sells or otherwise distributes dyed special
fuel in violation of NRS 366.733 ,
Ê the
Department may, after providing notice to that person, order any place of
business of the person to be locked and sealed. If notice is served by mail, it
must be addressed to the person at his or her address as it appears in the
records of the Department.
2. The order to lock and seal a place of
business must be delivered to the sheriff of the county in which the business
is located. The sheriff shall assist in the enforcement of the order.
Source: official text