2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 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or possession of the United States or any foreign country which, before the time of filing the application, has been revoked for cause;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applies as a subterfuge for the real party in interest whose license, before the time of filing the application, has been revoked for cause;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.

[Part 5:364:1953] — (NRS A 1957, 602; 1969, 578; 1977, 378; 1983, 1627; 1987, 490; 1989, 29; 1995, 2372; 1997, 3399; 2003, 2914; 2009, 2637; 2019, 1573)