Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.350 — Suspension, revocation or cancellation of license
1. The Department may suspend, revoke or
cancel the license of any special fuel dealer, special fuel supplier, special
fuel exporter, special fuel transporter or special fuel user for refusing or
neglecting to comply with the provisions of this chapter.
2. If a special fuel dealer or special
fuel supplier becomes delinquent in the payment of excise taxes as prescribed
by this chapter to the extent that his or her liability exceeds the total amount
of bond or bonds furnished by the special fuel dealer or special fuel supplier,
the Department shall suspend his or her license immediately.
3. Before revoking or cancelling a license
issued pursuant to this chapter, the Department shall send a notice by
registered or certified mail to the special fuel dealer, special fuel supplier,
special fuel exporter or special fuel transporter at his or her last known
address. The notice must order the special fuel dealer, special fuel supplier,
special fuel exporter or special fuel transporter to show cause why his or her license
should not be revoked by appearing before the Department at Carson City,
Nevada, or such other place in this State as may be designated by the
Department, at a time not less than 10 days after the mailing of the notice.
The Department shall allow the special fuel dealer, special fuel supplier,
special fuel exporter or special fuel transporter an opportunity to be heard.
The Department may revoke or cancel his or her license after reviewing all
information received.
4. The Department shall cancel any license
issued pursuant to this chapter upon the surrender of the license by the
holder.
5. If a surety has lodged with the
Department a written request to be released and discharged of liability, the
Department shall notify the special fuel supplier or special fuel dealer who
furnished the bond, and unless he or she files a new bond as required by the
Department or makes a deposit in lieu thereof as provided in NRS 366.235 , the Department shall cancel
his or her license.
COLLECTION AND PAYMENT
Source: official text