Nevada Revised Statutes Section 366.715 - Revenue and Taxation

Sealing special fuel pump, metered pipes and hoses of rack: Conditions; notice.

1. The Department may seal a special fuel pump of a special fuel dealer or the metered pipes and hoses of a rack if the special fuel dealer or special fuel 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 special fuel pump of a special fuel dealer or the metered pipes and hoses of the rack 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 the fuel pump or metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the licensed special fuel supplier or special fuel dealer at his last known address ordering him 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.

Last modified: February 27, 2006