NAC372.720. 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.

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 70, eff. 6-7-76]