ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD
- Section 368A.300 - Definitions
- Section 368A.310 - "Board" defined
- Section 368A.320 - "Chairman" defined
- Section 368A.330 - "Live entertainment status" defined (Repealed)
- Section 368A.340 - "Nonprofit organization" defined
- Section 368A.350 - "Nonrestricted license" defined
- Section 368A.355 - Operator" defined
- Section 368A.360 - "Package" defined
- Section 368A.370 - "Patron" defined
- Section 368A.380 - "Restricted license" defined
- Section 368A.390 - "Taxpayer" defined
- Section 368A.393 - "Ticket broker" defined
- Section 368A.395 - "Ticket service provider" defined
- Section 368A.400 - Interpretation of certain statutory terms
- Section 368A.405 - Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies
- Section 368A.410 - Applicability of tax: Live entertainment status; dinner show
- Section 368A.420 - Applicability of tax: Particular circumstances
- Section 368A.430 - Applicability of tax: When merchandise is deemed to be sold inside facility (Repealed)
- Section 368A.440 - Determination of tax rate when maximum occupancy has not been designated
- Section 368A.450 - Computation of amount of tax due
- Section 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
- Section 368A.457 - Collection of tax due
- Section 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Required disclosure; payment of tax based on admission charge shown or displayed; receipt substitutes for ticket (Repealed)
- Section 368A.470 - Scope of exemption for nonprofit organizations; assessment and computation of tax by Board
- Section 368A.480 - Documentation required for exemption of nonprofit organization
- Section 368A.490 - Responsibilities of persons licensed to conduct gaming: Payment of tax; records; reports
- Section 368A.500 - Maintenance and availability of records of taxpayers
- Section 368A.510 - Procedures for internal control
- Section 368A.520 - Refund of overpayment of taxes
- Section 368A.525 - Over-collection of tax: Duties of taxpayer and Board; refund to patron; payment of over-collection to Board under certain circumstances
- Section 368A.530 - Penalty for evasion or nonpayment of tax
- Section 368A.540 - Violation constitutes unsuitable method of operation