GENERAL PROVISIONS

NRS 368A.010. Definitions.

NRS 368A.020. “Admission charge” defined.

NRS 368A.030. “Board” defined.

NRS 368A.040. “Business” defined.

NRS 368A.050. “Business entity” defined.

NRS 368A.053. “Casual assemblage” defined.

NRS 368A.055. “Commission” defined.

NRS 368A.060. “Facility” defined.

NRS 368A.070. “Game” defined.

NRS 368A.080. “Licensed gaming establishment” defined.

NRS 368A.090. “Live entertainment” defined.

NRS 368A.097. “Shopping mall” defined.

NRS 368A.100. “Slot machine” defined.

NRS 368A.110. “Taxpayer” defined.

NRS 368A.115. “Trade show” defined.

NRS 368A.120. Natural persons who are deemed to be business entities.

ADMINISTRATION

NRS 368A.140. Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS.

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.

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.

NRS 368A.170. Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

NRS 368A.180. Confidentiality of records and files of Board and Department.

IMPOSITION AND COLLECTION

NRS 368A.200. Imposition and amount of tax; liability and reimbursement for payment; ticket for live entertainment must indicate whether tax is included in price of ticket; exemptions from tax.

NRS 368A.220. Filing of reports and payment of tax; deposit of amounts received in State General Fund.

NRS 368A.230. Extension of time for payment; payment of interest during period of extension.

NRS 368A.240. Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

OVERPAYMENTS AND REFUNDS

NRS 368A.250. Certification of excess amount collected; credit and refund.

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.

NRS 368A.270. Interest on overpayments; disallowance of interest.

NRS 368A.280. Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 368A.290. Action for refund: Period for commencement; venue; waiver.

NRS 368A.300. Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 368A.310. Allowance of interest in judgment for amount illegally collected.

NRS 368A.320. Standing to recover.

NRS 368A.330. Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 368A.340. Cancellation of illegal determination.

MISCELLANEOUS PROVISIONS

NRS 368A.350. Prohibited acts; penalty.

NRS 368A.360. Revocation of gaming license for failure to report, pay or truthfully account for tax.

NRS 368A.370. Remedies of State are cumulative.