Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.715 — Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice
NRS 366.715 Sealing of special fuel pump or metered pipes and hoses of rack:
Conditions; notice.
1. The Department may seal a special fuel
pump of a retailer or special fuel dealer, or the metered pipes and hoses of a
rack of a special fuel dealer or special fuel supplier, if the retailer,
special fuel dealer or special fuel supplier:
(a) Becomes delinquent in payment of any amount
due pursuant to the provisions of this chapter;
(b) Operates without the license required by the
provisions of this chapter; or
(c) Operates without the bond or cash deposit
required by the provisions of this chapter.
2. A special fuel pump of a retailer or
special fuel dealer, or the metered pipes and hoses of the rack of a special
fuel dealer or special fuel supplier, may be sealed until all required reports
are filed, the tax, penalties and interest are paid in full, the required
license is obtained and the bond or cash deposit is provided.
3. Before sealing a fuel pump or the
metered pipes and hoses of a rack, the Department must send a notice by
registered or certified mail to the retailer, special fuel dealer or special
fuel supplier at his or her last known address ordering him or her to appear
before the Department at a time not less than 10 days after the mailing of the
notice and show cause why the fuel pump or the metered pipes and hoses of the
rack should not be sealed.
Source: official text