Nevada Revenue and Taxation
Sec. § 366.240
Issuance or denial of license.


1.

Except as otherwise provided in subsection 2 and NRS 366.245, the Department shall:

(a)

Upon receipt of the application and bond in proper form, issue to the applicant a special fuel supplier’s or special fuel dealer’s license.

(b)

Upon receipt of the application in proper form, issue to the applicant a special fuel exporter’s, special fuel transporter’s, special fuel user’s or special fuel manufacturer’s license.

2.

The Department may refuse to issue a license pursuant to this section to any person:

(a)

Who formerly held a license issued pursuant to this chapter or a similar license of any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;

(b)

Who applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;

(c)

Who, if the person is a special fuel supplier or special fuel dealer, neglects or refuses to furnish a bond as required by this chapter;

(d)

Who is in default in the payment of a tax on special fuel in this State, any other state, the District of Columbia, the United States, a territory or possession of the United States or any foreign country;

(e)

Who has failed to comply with any provision of this chapter; or

(f)

Upon other sufficient cause being shown.
Source
Last accessed
Jul. 8, 2020