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NRS 368A.010 - Definitions. - As used in this chapter, unless the context otherwise requires,...
NRS 368A.020 - "Admission charge" defined. - 1. Except as otherwise provided in this section, "admission charge"...
NRS 368A.030 - "Board" defined. - "Board" means the Nevada Gaming Control Board. (Added to NRS...
NRS 368A.040 - "Business" defined. - "Business" means any activity engaged in or caused to be...
NRS 368A.050 - "Business entity" defined. - 1. "Business entity" includes: (a) A corporation, partnership, proprietorship, limited-liability...
NRS 368A.053 - Casual assemblage" defined. - "Casual assemblage" includes, without limitation: 1. Participants in conventions, business...
NRS 368A.055 - Commission" defined. - "Commission" means the Nevada Gaming Commission. (Added to NRS by...
NRS 368A.057 - "Escort" defined. - 1. "Escort" means a person who, for monetary consideration, in...
NRS 368A.058 - "Escort service" defined. - 1. "Escort service" means a person who, for a fee,...
NRS 368A.060 - "Facility" defined. - "Facility" means any area or premises, indoor or outdoor, where...
NRS 368A.070 - "Game" defined. - "Game" has the meaning ascribed to it in NRS 463.0152....
NRS 368A.075 - "Governmental entity" defined. - "Governmental entity" means: 1. The United States and any of...
NRS 368A.080 - "Licensed gaming establishment" defined. - "Licensed gaming establishment" has the meaning ascribed to it in...
NRS 368A.090 - "Live entertainment" defined. - 1. "Live entertainment" means any activity provided for pleasure, enjoyment,...
NRS 368A.097 - Shopping mall" defined. - "Shopping mall" includes any area or premises where multiple vendors...
NRS 368A.100 - "Slot machine" defined. - "Slot machine" has the meaning ascribed to it in NRS...
NRS 368A.110 - "Taxpayer" defined. - "Taxpayer" means: 1. Except as otherwise provided in subsection 4,...
NRS 368A.115 - "Trade show" defined. - "Trade show" means an event of limited duration primarily attended...
NRS 368A.120 - Natural persons who are deemed to be business entities. - A natural person engaging in a business shall be deemed...
NRS 368A.140 - Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS. - 1. The Board shall collect the tax imposed by this...
NRS 368A.150 - Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear. - 1. If: (a) The Board determines that a taxpayer who...
NRS 368A.160 - Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty. - 1. Each person responsible for maintaining the records of a...
NRS 368A.170 - Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State. - 1. To verify the accuracy of any report filed or,...
NRS 368A.180 - Confidentiality of records and files of Board and Department. - 1. Except as otherwise provided in this section and NRS...
NRS 368A.200 - Imposition and amount of tax; tax collected from purchaser; exemptions from tax. - 1. Except as otherwise provided in this section, there is...
NRS 368A.220 - Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council. - 1. Except as otherwise provided in this section: (a) Each...
NRS 368A.230 - Extension of time for payment; payment of interest during period of extension. - Upon written application made before the date on which payment...
NRS 368A.240 - Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations. - 1. If a taxpayer: (a) Is unable to collect all...
NRS 368A.250 - Certification of excess amount collected; credit and refund. - If the Department determines that any tax, penalty or interest...
NRS 368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. - 1. Except as otherwise provided in NRS 360.235 and 360.395:...
NRS 368A.270 - Interest on overpayments; disallowance of interest. - 1. Except as otherwise provided in this section and NRS...
NRS 368A.280 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. - 1. No injunction, writ of mandate or other legal or...
NRS 368A.290 - Action for refund: Period for commencement; venue; waiver. - 1. Within 90 days after a final decision upon a...
NRS 368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant. - 1. If the Board fails to mail notice of action...
NRS 368A.310 - Allowance of interest in judgment for amount illegally collected. - In any judgment, interest must be allowed at the rate...
NRS 368A.320 - Standing to recover. - A judgment may not be rendered in favor of the...
NRS 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. - 1. The Board or the Department may recover a refund...
NRS 368A.340 - Cancellation of illegal determination. - 1. If any amount in excess of $25 has been...
NRS 368A.350 - Prohibited acts; penalty. - 1. A person shall not: (a) Make, cause to be...
NRS 368A.360 - Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax. - 1. Any licensed gaming establishment liable for the payment of...
NRS 368A.370 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...