Nev. Admin. Code § 372.720 - Revocation, suspension and reissuance of sellers' permits
1. Upon the receipt of a notice of the
suspension or revocation of a permit, the seller shall, upon demand,
immediately surrender the permit to any employee of the Department.
2. Any subsequent violation of the laws or
the regulations of the Commission may be cause for the permanent revocation of
a seller's permit for habitual violations. The suspension or revocation of
temporary or provisional permits shall be deemed prima facie evidence of
habitual violations.
3. A new
permit will only be issued for a previously suspended or revoked account if the
seller:
(a) Pays all outstanding amounts,
including the amounts of tax, penalties, interest and costs, if any costs were
incurred;
(b) Files all returns due
and outstanding;
(c) Pays the
required fees for renewal or issuance of permits;
(d) Provides the security demanded to the
full extent provided by law; and
(e) Confirms in writing that he or she will
henceforth comply with all of the provisions of the laws and the regulations
prescribed by the Commission.
4. A permit issued for a previously suspended
or revoked account will be prominently marked temporary or provisional and will
include an effective date and an expiration date no earlier than 1 calendar
year later.
5. If during the 1-year
period the taxpayer becomes delinquent or otherwise fails to comply with the
applicable statutes and regulations, the Department may immediately initiate
proceedings to permanently revoke the permit.
6. Full compliance with applicable laws and
regulations for the period of the temporary or provisional permits entitles the
holder to apply for and receive a regular seller's permit upon request without
an additional fee.
7. No previous
holder of a seller's permit which has been permanently revoked may be issued a
permit without the express action of the Commission.
Notes
NRS 360.090, 372.145, 372.725
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