Nev. Rev. Stat. § 366.270 — Duties upon discontinuance, sale or transfer of business

If any person ceases to be a special fuel
supplier, special fuel dealer, special fuel exporter, special fuel transporter,
special fuel user or special fuel manufacturer 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 by the Department or under the terms of an agreement
entered into with the Department pursuant to NRS
366.245 .
3.  If the person is:
(a) A special fuel user registered under the
Interstate Highway User Fee Apportionment Act, file the tax return required
pursuant to NRS 366.380 and pay all
taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS, except that both the
filing and payment are due on or before the last day of the month following the
month of the discontinuance, sale or transfer of the business.
(b) A special fuel supplier, file the tax return
required pursuant to NRS 366.383 and pay
all taxes, interest and penalties required pursuant to this chapter and chapter 360A of NRS on or before the last day
of the month following the month of the discontinuance, sale or transfer of the
business.
(c) A special fuel dealer or special fuel
manufacturer, file the tax return required pursuant to NRS 366.386 and pay all taxes, interest and
penalties required pursuant to this chapter and chapter
360A of NRS, except that both the filing and payment are due on or before
the last day of the month following the month of the discontinuance, sale or
transfer of the business.
(d) A special fuel exporter, file the report
required pursuant to NRS 366.387 on or
before the last day of the month following the month of the discontinuance,
sale or transfer of the business.
(e) A special fuel transporter, file the report
required pursuant to NRS 366.695 on or
before the last day of the month following the month of the discontinuance,
sale or transfer of the business.