Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
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. |