2014 Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
- 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.
- NRS 368A.140 - Duties of Board, Commission and Department; applicability of
- 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.
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