Nev. Rev. Stat. § 365.306 — Duties upon discontinuance, sale or transfer of business

If any person ceases to be a dealer, supplier,
exporter or transporter within this State by reason of the discontinuance, sale
or transfer of his or her business, the person shall:
1.  Notify the Department in writing at the
time the discontinuance, sale or transfer takes effect. The notice must give
the date of the discontinuance, sale or transfer, and the name and address of
any purchaser or transferee.
2.  Surrender to the Department the license
issued to the person pursuant to this chapter.
3.  If the person is:
(a) A dealer, file a monthly tax return and pay
all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.170 and 365.203 on or before the last day of the
month following the month of the discontinuance, sale or transfer of the
business.
(b) A supplier, file a monthly tax return and pay
all taxes, interest and penalties required pursuant to chapter 360A of NRS and NRS 365.175 to 365.192 , inclusive, on or before the last
day of the month following the month of the discontinuance, sale or transfer of
the business.
(c) An exporter, file the report required
pursuant to NRS 365.515 on or before the
last day of the month following the month of the discontinuance, sale or
transfer of the business.
(d) A transporter, file the report required pursuant
to NRS 365.520 on or before the last day
of the month following the month of the discontinuance, sale or transfer of the
business.