Nevada Revenue and Taxation
Sec. § 366.350
Suspension, revocation or cancellation of license.


1.

The Department may suspend, revoke or cancel the license of any special fuel dealer, special fuel supplier, special fuel exporter, special fuel transporter or special fuel user for refusing or neglecting to comply with the provisions of this chapter.

2.

If a special fuel dealer or special fuel supplier becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his or her liability exceeds the total amount of bond or bonds furnished by the special fuel dealer or special fuel supplier, the Department shall suspend his or her license immediately.

3.

Before revoking or cancelling a license issued pursuant to this chapter, the Department shall send a notice by registered or certified mail to the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter at his or her last known address. The notice must order the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter to show cause why his or her license should not be revoked by appearing before the Department at Carson City, Nevada, or such other place in this State as may be designated by the Department, at a time not less than 10 days after the mailing of the notice. The Department shall allow the special fuel dealer, special fuel supplier, special fuel exporter or special fuel transporter an opportunity to be heard. The Department may revoke or cancel his or her license after reviewing all information received.

4.

The Department shall cancel any license issued pursuant to this chapter upon the surrender of the license by the holder.

5.

If a surety has lodged with the Department a written request to be released and discharged of liability, the Department shall notify the special fuel supplier or special fuel dealer who furnished the bond, and unless he or she files a new bond as required by the Department or makes a deposit in lieu thereof as provided in NRS 366.235, the Department shall cancel his or her license.
COLLECTION AND PAYMENT
Source
Last accessed
Nov. 17, 2019