NRS 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NV Rev Stat § 372.145 (2019) (N/A)
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1. Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any regulation of the Department relating to the sales tax prescribed and adopted under this chapter, the Department, after 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 why his or her permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.

2. The Department shall give to the person written notice of the suspension or revocation of any of his or her permits.

3. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

4. The Department may not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the Department.

(Added to NRS by 1979, 413; A 1981, 144; 1985, 282)