Nev. Rev. Stat. § 372A.2867 — Revocation or suspension of cannabis tax permit: Procedure; limitation on issuance of new permit; seller authorized to operate until final decision. [Effective January 1, 2027.]

NRS  372A.2867    Revocation or suspension of cannabis tax permit: Procedure;
limitation on issuance of new permit; seller authorized to operate until final
decision. [Effective January 1, 2027.]
1.  Whenever any person fails to comply
with any applicable provision of this title relating to the excise taxes
imposed by this title or regulation of the Department relating to the excise
taxes imposed by this title, the Department, after complying with the
requirements of subsection 2 and providing a hearing of which the person was
given prior notice of at least 10 days in writing specifying the time and place
of the hearing and requiring the person to show cause as to why his or her
cannabis tax permit should not be revoked or suspended, may revoke or suspend
any one or more of the permits held by the person. A hearing required pursuant
to this subsection must be conducted not later than 30 days after the person
was given notice of the hearing, except that for good cause shown by the holder
of the permit, the Department may continue the hearing for not more than 30
additional days.
2.  Before giving notice of a hearing
pursuant to subsection 1, the Department must send to the holder of the permit
information clearly explaining the nature of the alleged noncompliance, the
amount of any delinquent excise tax, and any penalty and interest relating
thereto, and contact information that the holder of the permit may use to
address questions concerning the alleged noncompliance. Except as otherwise
provided in this subsection, if not later than 30 days after such information
is sent to the holder of the permit, the holder of the permit pays the full
amount of any delinquent excise tax, and penalty and interest relating thereto,
or enters into a written agreement with the Department to pay such amount in
installments over a period specified in the agreement, the Department must not
give notice of a hearing pursuant to subsection 1. If the holder of the permit
and the Department have approved a written agreement to pay the amount of any
delinquent excise tax, and any penalty and interest relating thereto, in
installments over a specified period of time, but the written agreement must be
approved by the Nevada Tax Commission before becoming effective, the Department
must present the written agreement to the Commission at its next public meeting
and, if the Commission approves the written agreement, the Department must not
give notice of a hearing pursuant to subsection 1. If the alleged noncompliance
of the holder of the permit is a failure to comply with a written agreement with
the Department to pay any delinquent excise tax, and penalty and interest
relating thereto, the Department must send to the holder of the permit the
information required by this subsection before giving notice of a hearing
pursuant to subsection 1 and the Department may give notice of such a hearing
if the holder of the permit does not cure the deficiency within 30 days after
receiving information concerning the alleged noncompliance.
3.  The Department shall, not later than 30
days after a hearing conducted pursuant to subsection 1, serve any decision
regarding the suspension or revocation of a cannabis tax permit on the person
in writing. If the holder of the permit does not file an appeal with the Nevada
Tax Commission in accordance with subsection 6, the decision of the Department
is final and not subject to judicial review.
4.  The Department shall serve the decision
required pursuant to subsection 3 by personal service or by certified mail, or,
if the person provided consent to receiving electronic mail, in the manner
prescribed for service of notice of a deficiency determination.
5.  The Department shall not issue a new
cannabis tax permit to any person who has previously had a permit revoked,
unless the Department is satisfied that the person will comply with the
provisions of this title relating to the excise taxes imposed by this title and
the associated regulations of the Department.
6.  Within 30 days after the date of
service of a decision pursuant to subsection 3, a person who is aggrieved by
the decision may file an appeal with the Nevada Tax Commission. The Commission
shall consider the appeal at its next available public meeting. A decision of
the Commission on appeal is a final decision for the purposes of judicial
review pursuant to chapter 233B of NRS. Not
later than 30 days after the public meeting at which the Commission considers
the appeal, the Commission must issue a final decision in writing and serve the
final written decision on the parties either personally or by certified mail.
7.  If the final decision of the Department
pursuant to subsection 3 or the Nevada Tax Commission pursuant to subsection 6,
as applicable, supports revocation or suspension of the cannabis tax permit,
the Department shall, not later than 5 days after issuance of the final
decision, serve by certified mail or electronic means a copy of the final
decision to the Board.
8.  The Department shall, within 5 days
after a person who is subject to a final decision pays the liability in full or
the liability is transferred and paid in full with the proceeds from the
transfer, reinstate the cannabis tax permit and provide the person a letter
stating that the person has satisfied the arrearage and the cannabis tax permit
has been reinstated. The Department shall also send a copy of that letter to
the Board by certified mail or electronic means.
9.  A seller who has received a notice of
hearing pursuant to subsection 2 may continue to operate until such time as a
copy of a final decision is sent to the Board pursuant to subsection 7.