Nevada Revenue and Taxation

Sec. § 365.605
Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.


1.

The Department may seal a fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or supplier, if the retailer, dealer or 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 fuel pump of a retailer or dealer, or the metered pipes and hoses of a rack of a dealer or 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, dealer or 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

Last accessed
Feb. 5, 2021