NRS 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.

Source: Section 365.306 — Duties upon discontinuance, sale or transfer of business., https://www.­leg.­state.­nv.­us/NRS/NRS-365.­html#NRS365Sec306.

Last Updated

Feb. 5, 2021

§ 365.306’s source at nv​.us