ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD

  1. § 368A.300 - Definitions
  2. § 368A.310 - "Board" defined
  3. § 368A.320 - "Chairman" defined
  4. § 368A.330 - "Live entertainment status" defined (Repealed)
  5. § 368A.340 - "Nonprofit organization" defined
  6. § 368A.350 - "Nonrestricted license" defined
  7. § 368A.355 - Operator" defined
  8. § 368A.360 - "Package" defined
  9. § 368A.370 - "Patron" defined
  10. § 368A.380 - "Restricted license" defined
  11. § 368A.390 - "Taxpayer" defined
  12. § 368A.393 - "Ticket broker" defined
  13. § 368A.395 - "Ticket service provider" defined
  14. § 368A.400 - Interpretation of certain statutory terms
  15. § 368A.405 - Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies
  16. § 368A.410 - Applicability of tax: Live entertainment status; dinner show
  17. § 368A.420 - Applicability of tax: Particular circumstances
  18. § 368A.430 - Applicability of tax: When merchandise is deemed to be sold inside facility (Repealed)
  19. § 368A.440 - Determination of tax rate when maximum occupancy has not been designated
  20. § 368A.450 - Computation of amount of tax due
  21. § 368A.453 - Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product; request for approval of alternative method of calculating
  22. § 368A.457 - Collection of tax due
  23. § 368A.460 - Statement of admission charge shown on ticket or displayed at box office: Required disclosure; payment of tax based on admission charge shown or displayed; receipt substitutes for ticket (Repealed)
  24. § 368A.470 - Scope of exemption for nonprofit organizations; assessment and computation of tax by Board
  25. § 368A.480 - Documentation required for exemption of nonprofit organization
  26. § 368A.490 - Responsibilities of persons licensed to conduct gaming: Payment of tax; records; reports
  27. § 368A.500 - Maintenance and availability of records of taxpayers
  28. § 368A.510 - Procedures for internal control
  29. § 368A.520 - Refund of overpayment of taxes
  30. § 368A.525 - Over-collection of tax: Duties of taxpayer and Board; refund to patron; payment of over-collection to Board under certain circumstances
  31. § 368A.530 - Penalty for evasion or nonpayment of tax
  32. § 368A.540 - Violation constitutes unsuitable method of operation

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.