Title 41

NRS 463.360 Penalties. 1. Conviction by a court of competent jurisdiction of a person for a violation of, an attempt to violate, or a conspiracy to violate any of the provisions of this chapter or of chapter 463B, 464 or 465 of NRS may act as an immediate revocation of all licens…

NRS 463.361 Enforceability and resolution of gaming debts. 1. Except as otherwise provided in NRS 463.361 to 463.366, inclusive, and 463.780, gaming debts that are not evidenced by a credit instrument are void and unenforceable and do not give rise to any administrative or civil …

NRS 463.362 Resolution of disputes. 1. Whenever a patron and a licensee, or any person acting on behalf of or in conjunction with a licensee, have any dispute which cannot be resolved to the satisfaction of the patron and which involves: (a) Alleged winnings, alleged losses or th…

NRS 463.363 Petition for hearing by Board; notice and conduct of hearing. 1. Within 20 days after the date of receipt of the written decision of the agent, the aggrieved party may file a petition with the Board requesting a hearing to reconsider the decision. 2. The petition must…

NRS 463.364 Burden of proof on party seeking reconsideration; decision of Board or hearing examiner. 1. The party seeking reconsideration bears the burden of showing that the agent’s decision should be reversed or modified. 2. After the hearing, the Board or the hearing examiner …

NRS 463.366 Payment of claim after decision of Board or hearing examiner becomes final; deposit and withdrawal of amount of claim upon judicial review. 1. Except as otherwise provided in subsection 2, a licensee shall pay a patron’s claim within 20 days after the decision of the …

NRS 463.3662 Judicial review: Petition; intervention; stay of enforcement. 1. Any person aggrieved by a final decision or order of the Board or the hearing examiner made after hearing by the Board pursuant to NRS 463.361 to 463.366, inclusive, may obtain a judicial review thereof…

NRS 463.3664 Judicial review: Record on review; failure to pay costs and fees. 1. Upon written request of petitioner and upon payment of such reasonable costs and fees as the Board may prescribe, the complete record on review, or such parts thereof as are designated by the petiti…

NRS 463.3666 Judicial review: Additional evidence taken by Board or hearing examiner; review confined to record; court may affirm, remand or reverse. 1. The reviewing court may, upon motion therefor, order that additional evidence in the case be taken by the Board or the hearing …

NRS 463.3668 Judicial review: Appeal; exclusive method of review; costs to transcribe proceedings and transmit record. 1. Any party aggrieved by the final decision in the district court after a review of the decision and order of the Board or the hearing examiner may appeal to th…

NRS 463.368 Credit instruments: Validity; enforcement; redemption; penalties; regulations. 1. A credit instrument accepted on or after June 1, 1983, and the debt that the credit instrument represents are valid and may be enforced by legal process. 2. A licensee or a person acting…

NRS 463.369 Records to be maintained; expiration of obligation to pay patron; quarterly report; payment of percentage of value to Commission; regulations; “wagering voucher” defined. 1. Whenever a nonrestricted licensee owes a patron a specific amount of money as the result of a …

NRS 463.370 Monthly fee for state license; fee for licensee operating less than full month; proportionate share of other persons; underpayments and overpayments; cessation of operation; offset of certain losses. 1. Except as otherwise provided in NRS 463.373, the Commission shall…

NRS 463.371 Computation of gross revenue: Credit instruments; cash and its equivalents. 1. For the purposes of this chapter, except as otherwise provided in subsection 3, the computation of gross revenue must include the face value of any credit instrument accepted on or after Ju…

NRS 463.3715 Computation of gross revenue: Items which may be deducted. 1. In calculating gross revenue, any prizes, premiums, drawings, benefits or tickets that are redeemable for money or merchandise or other promotional allowance, except money or tokens paid at face value dire…

NRS 463.3717 Compilation of information concerning gross revenue reported by licensees; summary of compiled information available for public review. The Board shall: 1. Compile the information concerning gross revenue reported by licensees pursuant to NRS 463.370; and 2. Immediat…

NRS 463.372 Slot machines: Counting for purposes of administering quarterly fee and annual taxes and fees. For purposes of administering the quarterly state license fee imposed by NRS 463.373, the annual state license fees imposed by NRS 463.375 and 463.3855, and the annual tax i…

NRS 463.373 Quarterly fee for state license for restricted operation. 1. Before issuing a state gaming license to an applicant for a restricted operation, the Commission shall charge and collect from the applicant for each slot machine for each quarter year: (a) A license fee of …

NRS 463.375 Quarterly fee for state license for nonrestricted operation; proportionate share of other persons. 1. In addition to any other state gaming license fees provided for in this chapter, before issuing a state gaming license to an applicant for a nonrestricted operation, …

NRS 463.380 Annual fee for state license based on number of games operated. 1. In addition to any other state gaming license fees provided for in this chapter, the Commission shall, before issuing a state gaming license, charge and collect in advance from each applicant a license…

NRS 463.383 Quarterly fee for state license based on number of games operated. 1. In addition to any other state gaming license fees provided for in this chapter, the Commission shall, before issuing a state gaming license, charge and collect from each applicant a quarterly licen…

NRS 463.385 Annual excise tax upon slot machines: Imposition; collection; proportionate share of other persons; deposit and use of receipts. 1. In addition to any other license fees and taxes imposed by this chapter, there is hereby imposed upon each slot machine operated in this…

NRS 463.3855 Annual fee for license for operator of slot machine route. 1. In addition to any other state license fees imposed by this chapter, the Commission shall, before issuing a state gaming license to an operator of a slot machine route, charge and collect an annual license…

NRS 463.3856 Annual fee for license for operator of information service; collection. 1. The Commission shall, before issuing a state gaming license to an operator of an information service, charge and collect an annual fee of $6,000. 2. Each such license must be issued for a cale…

NRS 463.3857 Fees from licensee who concludes gaming operation: Final fee based on total outstanding value of collectible credit instruments. 1. Except as otherwise provided in NRS 463.386, the Commission shall charge and collect from each licensee who concludes a gaming operatio…

NRS 463.386 Credit for prepaid fees for license upon transfer of gaming license for continuing operation; regulations. 1. If the Commission approves the issuance of a license for gaming operations at the same location that is currently licensed, or locations that are currently li…

NRS 463.387 Refund of excessive state fees or taxes paid; procedure; interest; time within which claim for refund must be filed. 1. State gaming license fees or taxes paid in excess of the amount required to be reported and paid may be refunded, upon the approval of the Commissio…

NRS 463.388 Determination of deficiency: Recomputation or estimate of taxes or fees; accrual of interest on unpaid taxes; offsetting overpayments; refund of excess. 1. If any person fails to make a report of the state license fees or taxes as required by this chapter, or if the B…

NRS 463.3881 Determination of deficiency: Notice. 1. The Board shall give written notice of its determination pursuant to NRS 463.388 to the licensee or other person responsible for the payment of the license fee or tax. 2. The notice may be served by sending it by certified mail…

NRS 463.3882 Determination of deficiency: Lien. 1. Upon the expiration of 30 days after the service of notice of a deficiency determination, the amount of license fees or taxes due, together with all interest and penalties, constitutes a lien on any right, title or interest in al…

NRS 463.3883 Redetermination: Time for filing and contents of petition; hearing; finality of order; judicial review. 1. Any person against whom a determination is made pursuant to NRS 463.388 may petition the Commission for a redetermination within 30 days after service of notice…

NRS 463.389 Remedies of State are cumulative. The remedies of the State for the collection and payment of license fees, taxes, penalties and interest provided for in this chapter are cumulative and any action taken by the Commission or the Attorney General does not constitute an …

NRS 463.390 Quarterly fee for county license; penalty for late payment. 1. Any natural person, firm, association, corporation, partnership, limited partnership or limited-liability company desiring to conduct, operate or carry on any gambling game, slot machine or any game of cha…

NRS 463.395 Limitations on amount of fee for license or rate of tax imposed by local government. 1. The license fee or tax imposed by a local government for conducting, carrying on or operating any gambling game, slot machine or other game of chance must not exceed: (a) The amoun…

NRS 463.400 Penalty for willful evasion of payment of fees for license and other acts and omissions. Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by NRS 463.370, 463.373 to 463.3855, inclusive, 463.390 and 463.760 t…

NRS 463.4071 Application for license to operate gaming salon; fee; costs for investigation. 1. A licensee may apply to the Board, on forms prescribed by the Board, for a license to operate a gaming salon. 2. A nonrefundable application fee in the amount of $5,000 must accompany t…

NRS 463.4073 Regulations establishing policies and procedures for approval of license to operate gaming salon and standards of operation. The Commission shall, with the advice and assistance of the Board, adopt regulations setting forth: 1. The policies and procedures for approva…

NRS 463.4076 Admission of patrons to gaming salon: Conditions; restrictions; resolution of disputes. 1. The admission of a patron to a gaming salon: (a) May be restricted on the basis of the financial criteria of the patron as established by the licensee and approved by the Board…

NRS 463.408 Application; fee; conditions and limitations. 1. As used in this section, “holidays or special events” refers to periods during which the influx of tourist activity in this State or any area thereof may require additional or alternative industry accommodation as deter…

NRS 463.410 Exemption of State from operation of 15 U.S.C. § 1172. Pursuant to section 2 of that certain Act of the Congress of the United States entitled “An act to prohibit transportation of gambling devices in interstate and foreign commerce,” approved January 2, 1951, being c…

NRS 463.420 Legal shipments of gambling devices into State. All shipments of gambling devices, including slot machines, into this state, the registering, recording and labeling of which has been duly had by the manufacturer or dealer thereof in accordance with sections 3 and 4 of…

NRS 463.421 Definitions. Repealed. (See chapter 181, Statutes of Nevada 2025, at page 1147.)

NRS 463.4212 “Live broadcast” defined. Repealed. (See chapter 181, Statutes of Nevada 2025, at page 1147.)

NRS 463.4214 “Racing meet” defined. Repealed. (See chapter 181, Statutes of Nevada 2025, at page 1147.)

NRS 463.4216 “Track” defined. Repealed. (See chapter 181, Statutes of Nevada 2025, at page 1147.)

NRS 463.4218 “User” defined. Repealed. (See chapter 181, Statutes of Nevada 2025, at page 1147.)