| ADMINISTRATION OF TAX BY DEPARTMENT OF TAXATION |
| NAC 368A.010. Definitions. |
| NAC 368A.030. “Commission” defined. |
| NAC 368A.040. “Department” defined. |
| NAC 368A.060. “Live entertainment status” defined. |
| NAC 368A.070. “Nonprofit organization” defined. |
| NAC 368A.080. “Patron” defined. |
| NAC 368A.090. “Taxpayer” defined. |
| NAC 368A.100. Interpretation of certain statutory terms. |
| NAC 368A.110. Taxpayers: General requirements. |
| NAC 368A.120. Applicability of tax: Live entertainment status; sale of food, refreshments or merchandise. |
| NAC 368A.130. Determination of tax rate when maximum occupancy has not been designated. |
| NAC 368A.140. Computation of tax; inclusion of tax in sales price of food, refreshments or merchandise. |
| NAC 368A.150. Scope of exemption for nonprofit organizations; assessment and computation of tax by Department. |
| NAC 368A.160. Documentation required for exemption of nonprofit organization. |
| NAC 368A.170. Over-collection of tax: Duties of taxpayer and Department. |
| ADMINISTRATION OF TAX BY STATE GAMING CONTROL BOARD |
| NAC 368A.300. Definitions. |
| NAC 368A.310. “Board” defined. |
| NAC 368A.320. “Chairman” defined. |
| NAC 368A.330. “Live entertainment status” defined. |
| NAC 368A.340. “Nonprofit organization” defined. |
| NAC 368A.350. “Nonrestricted license” defined. |
| NAC 368A.360. “Package” defined. |
| NAC 368A.370. “Patron” defined. |
| NAC 368A.380. “Restricted license” defined. |
| NAC 368A.390. “Taxpayer” defined. |
| NAC 368A.400. Interpretation of certain statutory terms. |
| NAC 368A.410. Applicability of tax: Live entertainment status; dinner show. |
| NAC 368A.420. Applicability of tax: Particular circumstances. |
| NAC 368A.430. Applicability of tax: When merchandise is deemed to be sold inside facility. |
| NAC 368A.440. Determination of tax rate when maximum occupancy has not been designated. |
| NAC 368A.450. Computation of amount of tax due. |
| NAC 368A.460. Inclusion of tax in price of ticket: Form of required statement. |
| NAC 368A.470. Scope of exemption for nonprofit organizations; assessment and computation of tax by Board. |
| NAC 368A.480. Documentation required for exemption of nonprofit organization. |
| NAC 368A.490. Responsibilities of persons licensed to conduct gaming: Payment of tax; records; reports. |
| NAC 368A.500. Maintenance and availability of records of taxpayers. |
| NAC 368A.510. Procedures for internal control. |
| NAC 368A.520. Refund of overpayment of taxes. |
| NAC 368A.530. Penalty for evasion or nonpayment of tax. |
| NAC 368A.540. Violation constitutes unsuitable method of operation. |