There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 368A Tax on Live Entertainment
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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.
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