Title 32

NRS 368A.050 “Business entity” defined. 1. “Business entity” includes: (a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of t…

NRS 368A.053 “Casual assemblage” defined. “Casual assemblage” includes, without limitation: 1. Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS, and their guests; or 2. Persons celebrating a friend’s or family member’s wedding, birthday…

NRS 368A.055 “Commission” defined. “Commission” means the Nevada Gaming Commission. (Added to NRS by 2005, 22nd Special Session, 140)

NRS 368A.057 “Escort” defined. 1. “Escort” means a person who, for monetary consideration, in the form of a fee, commission or salary, dates, socializes, visits, consorts with or accompanies, or offers to date, socialize, visit, consort with or accompany, another or others to or …

NRS 368A.058 “Escort service” defined. 1. “Escort service” means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides…

NRS 368A.060 “Facility” defined. “Facility” means any area or premises, indoor or outdoor, where live entertainment is provided and for which consideration is collected for the right or privilege of entering, or having access to, that area or those premises. (Added to NRS by 2003…

NRS 368A.070 “Game” defined. “Game” has the meaning ascribed to it in NRS 463.0152. (Added to NRS by 2003, 20th Special Session, 147)

NRS 368A.075 “Governmental entity” defined. “Governmental entity” means: 1. The United States and any of its unincorporated agencies and instrumentalities; 2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation who…

NRS 368A.080 “Licensed gaming establishment” defined. “Licensed gaming establishment” has the meaning ascribed to it in NRS 463.0169. (Added to NRS by 2003, 20th Special Session, 147)

NRS 368A.090 “Live entertainment” defined. 1. “Live entertainment” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group o…

NRS 368A.097 “Shopping mall” defined. “Shopping mall” includes any area or premises where multiple vendors assemble for the primary purpose of selling goods or services, regardless of whether consideration is collected for the right or privilege of entering that area or those pre…

NRS 368A.100 “Slot machine” defined. “Slot machine” has the meaning ascribed to it in NRS 463.0191. (Added to NRS by 2003, 20th Special Session, 147)

NRS 368A.110 “Taxpayer” defined. “Taxpayer” means: 1. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment. 2. Except as o…

NRS 368A.115 “Trade show” defined. “Trade show” means an event of limited duration primarily attended by members of a particular trade or industry for the purpose of exhibiting their merchandise or services or discussing matters of interest to members of that trade or industry. (…

NRS 368A.120 Natural persons who are deemed to be business entities. A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C …

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 chapter from taxpayers who are licensed gaming establishments. The Commission shall adopt such regulations as are necessary to…

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 is a licensed ga…

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 taxpayer shall: (a) Keep such records as m…

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, if no report is filed by a taxpayer, to determine the amount of tax required to be pa…

NRS 368A.180 Confidentiality of records and files of Board and Department. 1. Except as otherwise provided in this section and NRS 239.0115 and 360.250, the records and files of the Board and the Department concerning the administration of this chapter are confidential and privil…

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 hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge f…

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 taxpayer who is a licensed gaming establishment shall file …

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 must be made, the Board or the Department may, for good cause, extend by 30 days the time within which a taxpayer is required…

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 or part of an admission charge or charge for live entertainment provided by an escort, which was included in the taxa…

NRS 368A.250 Certification of excess amount collected; credit and refund. If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set for…

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: (a) No refund may be allowed unless a claim for it i…

NRS 368A.270 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the tax imposed by this chapter in accordance with the provisio…

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 equitable process may issue in any suit, action or proceeding in any cour…

NRS 368A.290 Action for refund: Period for commencement; venue; waiver. 1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by: (a) The Commission, the claimant may bring an action against the Board on the grounds set forth in the clai…

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 on a claim within 6 months after the claim is filed, the claimant may consider the claim disa…

NRS 368A.310 Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of cr…

NRS 368A.320 Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any pe…

NRS 368A.330 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. 1. The Board or the Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of…

NRS 368A.340 Cancellation of illegal determination. 1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Board or the Department, the Board or the Department shall certify this fact to the State Board of Examiners, and …

NRS 368A.350 Prohibited acts; penalty. 1. A person shall not: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any report or declaration, with intent to defraud the State or to evade payment of the tax or any part…

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 the tax impose…

NRS 368A.370 Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Commission, the Board, the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusio…