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.