Nevada Administrative Code

NAC 366.098 Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return. (NRS 366.110, 366.395) For the purposes of NRS 366.395: 1. If an envelope containing a tax return is not stamped with a cancellation mark by the United States Postal Se…

NAC 366.100 Date when payment is deemed received. (NRS 366.110, 366.370) Except as otherwise provided in NAC 366.090, a payment by a special fuel user, special fuel supplier or special fuel dealer of the tax imposed by NRS 366.190 shall be deemed received: 1. If delivered by mail…

NAC 366.102 Problems with mail service considered when determining timeliness of payment. (NRS 366.110, 366.370) In determining whether payment of a tax is timely received, if it is known that the postal service was inoperative at a certain time due to strikes, riots, warfare, ac…

NAC 366.106 Deficiency in tax return deemed failure to file. (NRS 366.110, 366.390) If the tax return filed by a special fuel supplier pursuant to NRS 366.383 does not include all applicable reports and statements, the Department will consider the special fuel supplier to have fa…

NAC 366.108 Retention of fee for collecting tax prohibited under certain circumstances. (NRS 366.110, 366.390) 1. If a special fuel supplier fails to submit a tax return pursuant to NRS 366.383, the special fuel supplier is not entitled to retain any fee for collecting the tax pu…

NAC 366.210 Fuel consumed off public highways of this State. (NRS 366.110, 366.200, 366.650) 1. A special fuel user who consumes special fuel in the propulsion of a motor vehicle off the public highways of this State may obtain a refund of the tax paid pursuant to NRS 366.190 for…

NAC 366.220 Fuel consumed by vehicle with auxiliary equipment: Standard refund. (NRS 366.110, 366.200, 366.207, 366.650) 1. A special fuel user who is the operator of a motor vehicle with auxiliary equipment set forth in this subsection may obtain a refund of the tax paid pursuan…

NAC 366.222 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on actual use of auxiliary equipment. (NRS 366.110, 366.200, 366.207, 366.650) 1. A taxpayer may request a refund of the tax paid pursuant to NRS 366.190 based on actual use of auxiliary equip…

NAC 366.224 Fuel consumed by vehicle with auxiliary equipment: Request for refund based on average consumption of fuel used to operate auxiliary equipment for fleet of vehicles. (NRS 366.110, 366.200, 366.207, 366.650) 1. A taxpayer may request a refund of the tax paid pursuant t…

NAC 366.226 Fuel consumed by vehicle with auxiliary equipment: Requirements to obtain, eligibility for, maximum amount of and application of refund. (NRS 366.110, 366.200, 366.207, 366.650) 1. To obtain a refund pursuant to NAC 366.220, 366.222 or 366.224, a special fuel user mus…

NAC 366.230 Fuel which has not been dyed used to operate certain vehicles with refrigeration units. (NRS 366.110, 366.200, 366.650) 1. A special fuel user who uses special fuel which has not been dyed to operate a vehicle with a refrigeration unit which is equipped with an auxili…

NAC 366.235 Fuel purchased in bulk by bona fide farmer or rancher; evidence required. (NRS 366.110, 366.655) 1. A bona fide farmer or rancher who, pursuant to NRS 366.655, claims a refund of any state tax paid on the bulk purchase of special fuel must provide to the Department ev…

NAC 366.240 Fuel used to operate vehicle in idle not exempt. (NRS 366.110, 366.200) The use of special fuel to operate a motor vehicle in idle is not a use which is exempt from the tax imposed by NRS 366.190. (Added to NAC by Dep’t of Motor Veh. & Pub. Safety, eff. 3-28-96; A by …

NAC 366.250 Applications for and restrictions on refunds. (NRS 366.110, 366.650) 1. An applicant for a refund pursuant to NRS 366.650 must submit an application to the Department. The refund must not be claimed on a tax return submitted pursuant to NRS 366.383 or on a tax return …

NAC 366.300 Records of shipment: Contents. (NRS 366.110, 366.685, 366.692) 1. In addition to the information required by NRS 366.692, a record of shipment provided by a special fuel supplier must include: (a) The name and address of the carrier of the special fuel; (b) The date t…

NAC 366.310 Records of shipment: Compliance with requirement concerning color and concentration of dye. (NRS 366.110, 366.692) A special fuel supplier may comply with the requirement set forth in paragraph (d) of subsection 1 of NRS 366.692 concerning the color and concentration …

NAC 366.315 Records of exporter: Form and contents. (NRS 366.110, 366.685) 1. The records required to be kept pursuant to NRS 366.685 by a special fuel exporter include, without limitation, records in the form of: (a) Delivery tickets; (b) Invoices; (c) Reports of other states an…

NAC 366.320 Records of transporter: Form and contents. (NRS 366.110, 366.685) 1. The records required to be kept pursuant to NRS 366.685 by a special fuel transporter include, without limitation, records in the form of: (a) Delivery tickets; (b) Invoices; (c) Bills of lading or h…

NAC 366.350 Agreement with governing body of tribe for collection of taxes. (NRS 366.110) 1. The Department may enter into an agreement with the governing body of a tribe to provide for the collection of taxes on taxable sales of special fuel that occur on the reservation of the …

NAC 366.355 Taxable sales on reservation: Collection of tax by supplier; refund of tax to tribe. (NRS 366.110) 1. If the governing body of a tribe does not enter into an agreement pursuant to NAC 366.350, each special fuel supplier who sells special fuel on the reservation of the…

NAC 366.400 Violation of statute, regulation or order: Imposition, amount and effect of failure to timely pay administrative fine. (NRS 366.110, 366.740) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.740, the…

NAC 366.410 Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine. (NRS 366.110, 366.735) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.735, the Department will impo…

NAC 366.420 Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine. (NRS 366.110, 366.733) 1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366…

NAC 366.430 Order to seal special fuel pump or metered pipes and hoses of rack: Issuance; delivery to sheriff. (NRS 366.110, 366.715, 366.750) 1. The Department may issue an order to seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of …

NAC 368A.010 Definitions. (NRS 360.090, 368A.140) As used in NAC 368A.010 to 368A.170, inclusive, unless the context otherwise requires, the words and terms defined in NAC 368A.030 to 368A.095, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Tax …

NAC 368A.030 “Commission” defined. (NRS 360.090, 368A.140) “Commission” means the Nevada Tax Commission. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.040 “Department” defined. (NRS 360.090, 368A.140) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.070 “Nonprofit organization” defined. (NRS 360.090, 368A.140) “Nonprofit organization” means any organization described in paragraph (a) of subsection 2 of NRS 368A.200 or paragraph (d) of subsection 4 of that section. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-20…

NAC 368A.080 “Patron” defined. (NRS 360.090, 368A.140) “Patron” means a person who gains access to a facility where live entertainment is provided and who neither solicits nor receives, from any source, any payment, reimbursement, remuneration or other form of consideration, othe…

NAC 368A.090 “Taxpayer” defined. (NRS 360.090, 368A.140) “Taxpayer” means any person described in NRS 368A.110. (Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003)

NAC 368A.093 “Ticket broker” defined. (NRS 360.090, 368A.140) “Ticket broker” means a person who is not affiliated with a taxpayer and who purchases an admission to a facility where live entertainment is provided from the taxpayer for the purpose of resale to a patron. (Added to …

NAC 368A.095 “Ticket service provider” defined. (NRS 360.090, 368A.140) “Ticket service provider” means a person who, pursuant to an agreement with a taxpayer and on behalf of the taxpayer, sells to a patron an admission to a facility where live entertainment is provided. (Added …

NAC 368A.100 Interpretation of certain terms. (NRS 360.090, 368A.140) For the purposes of chapter 368A of NRS and NAC 368A.010 to 368A.170, inclusive, the Commission will interpret the term: 1. “Admission” to mean the right or privilege to enter, or have access to, a facility whe…

NAC 368A.110 Taxpayers: General requirements; specification of provisions applicable to licensed gaming establishments, escorts and escort services. (NRS 360.090, 368A.140) 1. Except as otherwise provided in subsection 3, if a taxpayer intends to provide live entertainment at a f…

NAC 368A.120 Applicability of tax: Admission charge to facility; exceptions. (NRS 360.090, 368A.140) 1. An admission charge is subject to the tax imposed by chapter 368A of NRS when the admission charge is paid in exchange for admission to a facility where taxable live entertainm…

NAC 368A.130 Determination of maximum occupancy by Department; presumption when maximum occupancy not designated on permit; rebuttal of presumption by taxpayer. (NRS 360.090, 368A.140) 1. For the purposes of subsection 4 of NRS 368A.020, the Department shall determine the maximum…

NAC 368A.140 Computation of amount of tax due: Generally. (NRS 360.090, 368A.140) 1. Pursuant to the provisions of subsection 1 of NRS 368A.200: (a) If the taxable event is an admission to a facility in this State where live entertainment is provided, the Department shall apply t…

NAC 368A.143 Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product. (NRS 360.090, 368A.140) 1. For the purposes of subsection 4 of NRS 368A.020: (a) If a license or rental fee paid for a luxury suite, box or similar product at a fac…

NAC 368A.147 Collection of tax due. (NRS 360.090, 368A.140) The tax imposed by chapter 368A of NRS must be collected by: 1. A taxpayer from a ticket broker or patron at the time of the sale of an admission to a facility where taxable live entertainment is provided. 2. A ticket se…

NAC 368A.150 Scope of exemption for nonprofit organizations; assessment and computation of tax by Department. (NRS 360.090, 368A.140) 1. For the purposes of paragraph (d) of subsection 4 of NRS 368A.200, live entertainment is provided by or entirely for the benefit of a nonprofit…

NAC 368A.155 Scope of exemption for governmental entities; assessment and computation of tax by Department. (NRS 360.090, 368A.140) 1. For the purposes of paragraph (p) of subsection 4 of NRS 368A.200, live entertainment is provided by or entirely for the benefit of a governmenta…

NAC 368A.160 Documentation required for exemption of nonprofit organization. (NRS 360.090, 368A.140) 1. Any person who claims to be a nonprofit organization exempt from the provisions of NRS 368A.200, or any person who claims to provide live entertainment entirely for the benefit…

NAC 368A.165 Documentation required for exemption of governmental entity. (NRS 360.040, 368A.140) 1. Any person who claims to be a governmental entity exempt from the provisions of NRS 368A.200, or any person who claims to provide live entertainment entirely for the benefit of su…

NAC 368A.170 Over-collection of tax: Duties of taxpayer and Department; refund to patron; payment of over-collection to Department under certain circumstances. (NRS 360.090, 368A.140) 1. As used in this section, “over-collection” means any amount collected as a tax on live entert…

NAC 368A.300 Definitions. (NRS 368A.140) As used in NAC 368A.300 to 368A.540, inclusive, unless the context otherwise requires, the words and terms defined in NAC 368A.310 to 368A.395, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Gaming Contro…

NAC 368A.310 “Board” defined. (NRS 368A.140) “Board” means the Nevada Gaming Control Board. (Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by Gaming Comm’n by R104-15, 11-2-2016)

NAC 368A.320 “Chair” defined. (NRS 368A.140) “Chair” means the Chair of the Board or a person designated by the Chair. (Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004)