[Rev. 11/21/2013 11:07:44 AM--2013]

CHAPTER 368A - TAX ON LIVE ENTERTAINMENT

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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GENERAL PROVISIONS

      NRS 368A.010  Definitions.  As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2003, 20th Special Session, 146; A 2005, 2480; 2005, 22nd Special Session, 140)

      NRS 368A.020  “Admission charge” defined.  “Admission charge” means the total amount, expressed in terms of money, of consideration paid for the right or privilege to have access to a facility where live entertainment is provided. The term includes, without limitation, an entertainment fee, a cover charge, a table reservation fee, or a required minimum purchase of food, refreshments or merchandise.

      (Added to NRS by 2003, 20th Special Session, 146; A 2005, 2481)

      NRS 368A.030  “Board” defined.  “Board” means the State Gaming Control Board.

      (Added to NRS by 2003, 20th Special Session, 146)

      NRS 368A.040  “Business” defined.  “Business” means any activity engaged in or caused to be engaged in by a business entity with the object of gain, benefit or advantage, either direct or indirect, to any person or governmental entity.

      (Added to NRS by 2003, 20th Special Session, 146)

      NRS 368A.050  “Business entity” defined.

      1.  “Business entity” includes:

      (a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business.

      (b) A natural person engaging in a business if that person is deemed to be a business entity pursuant to NRS 368A.120.

      2.  The term does not include a governmental entity.

      (Added to NRS by 2003, 20th Special Session, 146)

      NRS 368A.053  “Casual assemblage” defined.  “Casual assemblage” includes, without limitation:

      1.  Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS, and their guests; or

      2.  Persons celebrating a friend’s or family member’s wedding, birthday, anniversary, graduation, religious ceremony or similar occasion that is generally recognized as customary for celebration.

      (Added to NRS by 2005, 2480)

      NRS 368A.055  “Commission” defined.  “Commission” means the Nevada Gaming Commission.

      (Added to NRS by 2005, 22nd Special Session, 140)

      NRS 368A.060  “Facility” defined.

      1.  “Facility” means:

      (a) Any area or premises where live entertainment is provided and for which consideration is collected for the right or privilege of entering that area or those premises if the live entertainment is provided at:

             (1) An establishment that is not a licensed gaming establishment; or

             (2) A licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits.

      (b) Any area or premises where live entertainment is provided if the live entertainment is provided at any other licensed gaming establishment.

      2.  “Facility” encompasses, if live entertainment is provided at a licensed gaming establishment that is licensed for:

      (a) Less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, any area or premises where the live entertainment is provided and for which consideration is collected, from one or more patrons, for the right or privilege of entering that area or those premises, even if additional consideration is collected for the right or privilege of entering a smaller venue within that area or those premises; or

      (b) At least 51 slot machines or at least 6 games, any designated area on the premises of the licensed gaming establishment within which the live entertainment is provided.

      (Added to NRS by 2003, 20th Special Session, 147; A 2005, 2481)

      NRS 368A.070  “Game” defined.  “Game” has the meaning ascribed to it in NRS 463.0152.

      (Added to NRS by 2003, 20th Special Session, 147)

      NRS 368A.080  “Licensed gaming establishment” defined.  “Licensed gaming establishment” has the meaning ascribed to it in NRS 463.0169.

      (Added to NRS by 2003, 20th Special Session, 147)

      NRS 368A.090  “Live entertainment” defined.

      1.  “Live entertainment” means any activity provided for pleasure, enjoyment, recreation, relaxation, diversion or other similar purpose by a person or persons who are physically present when providing that activity to a patron or group of patrons who are physically present.

      2.  The term:

      (a) Includes, without limitation, any one or more of the following activities:

             (1) Music or vocals provided by one or more professional or amateur musicians or vocalists;

             (2) Dancing performed by one or more professional or amateur dancers or performers;

             (3) Acting or drama provided by one or more professional or amateur actors or players;

             (4) Acrobatics or stunts provided by one or more professional or amateur acrobats, performers or stunt persons;

             (5) Animal stunts or performances induced by one or more animal handlers or trainers, except as otherwise provided in subparagraph (7) of paragraph (b);

             (6) Athletic or sporting contests, events or exhibitions provided by one or more professional or amateur athletes, sportsmen or sportswomen;

             (7) Comedy or magic provided by one or more professional or amateur comedians, magicians, illusionists, entertainers or performers;

             (8) A show or production involving any combination of the activities described in subparagraphs (1) to (7), inclusive; and

             (9) A performance involving one or more of the activities described in this paragraph by a disc jockey who presents recorded music. For the purposes of this subparagraph, a disc jockey shall not be deemed to have engaged in a performance involving one or more of the activities described in this paragraph if the disc jockey generally limits his or her interaction with patrons to introducing the recorded music, making announcements of general interest to patrons, and explaining, encouraging or directing participatory activities between patrons.

      (b) Excludes, without limitation, any one or more of the following activities:

             (1) Instrumental or vocal music, which may or may not be supplemented with commentary by the musicians, in a restaurant, lounge or similar area if such music does not routinely rise to the volume that interferes with casual conversation and if such music would not generally cause patrons to watch as well as listen;

             (2) Occasional performances by employees whose primary job function is that of preparing, selling or serving food, refreshments or beverages to patrons, if such performances are not advertised as entertainment to the public;

             (3) Performances by performers of any type if the performance occurs in a licensed gaming establishment other than a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, as long as the performers stroll continuously throughout the facility;

             (4) Performances in areas other than in nightclubs, lounges, restaurants or showrooms, if the performances occur in a licensed gaming establishment other than a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, which enhance the theme of the establishment or attract patrons to the areas of the performances, as long as any seating provided in the immediate area of the performers is limited to seating at slot machines or gaming tables;

             (5) Television, radio, closed circuit or Internet broadcasts of live entertainment;

             (6) Entertainment provided by a patron or patrons, including, without limitation, singing by patrons or dancing by or between patrons;

             (7) Animal behaviors induced by animal trainers or caretakers primarily for the purpose of education and scientific research; and

             (8) An occasional activity, including, without limitation, dancing, that:

                   (I) Does not constitute a performance;

                   (II) Is not advertised as entertainment to the public;

                   (III) Primarily serves to provide ambience to the facility; and

                   (IV) Is conducted by an employee whose primary job function is not that of an entertainer.

      (Added to NRS by 2003, 20th Special Session, 147; A 2005, 2481)

      NRS 368A.097  “Shopping mall” defined.  “Shopping mall” includes any area or premises where multiple vendors assemble for the primary purpose of selling goods or services, regardless of whether consideration is collected for the right or privilege of entering that area or those premises.

      (Added to NRS by 2005, 2480)

      NRS 368A.100  “Slot machine” defined.  “Slot machine” has the meaning ascribed to it in NRS 463.0191.

      (Added to NRS by 2003, 20th Special Session, 147)

      NRS 368A.110  “Taxpayer” defined.  “Taxpayer” means:

      1.  If live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.

      2.  Except as otherwise provided in subsection 3, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.

      3.  If live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.

      (Added to NRS by 2003, 20th Special Session, 147)

      NRS 368A.115  “Trade show” defined.  “Trade show” means an event of limited duration primarily attended by members of a particular trade or industry for the purpose of exhibiting their merchandise or services or discussing matters of interest to members of that trade or industry.

      (Added to NRS by 2005, 2480)

      NRS 368A.120  Natural persons who are deemed to be business entities.  A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.

      (Added to NRS by 2003, 20th Special Session, 147)

ADMINISTRATION

      NRS 368A.140  Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS.

      1.  The Board shall collect the tax imposed by this chapter from taxpayers who are licensed gaming establishments. The Commission shall adopt such regulations as are necessary to carry out the provisions of this subsection. The regulations must be adopted in accordance with the provisions of chapter 233B of NRS and must be codified in the Nevada Administrative Code.

      2.  The Department shall:

      (a) Collect the tax imposed by this chapter from all other taxpayers; and

      (b) Adopt such regulations as are necessary to carry out the provisions of paragraph (a).

      3.  For the purposes of:

      (a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment, collection, administration and enforcement of gaming license fees and taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.

      (b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.

      4.  To ensure that the tax imposed by NRS 368A.200 is collected fairly and equitably, the Commission, the Board and the Department shall:

      (a) Jointly, coordinate the administration and collection of that tax and the regulation of taxpayers who are liable for the payment of the tax.

      (b) Upon request, assist the other agencies in the collection of that tax.

      (Added to NRS by 2003, 20th Special Session, 149; A 2005, 22nd Special Session, 140)

      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.

      1.  If:

      (a) The Board determines that a taxpayer who is a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Board shall establish an amount upon which the tax imposed by this chapter must be based.

      (b) The Department determines that a taxpayer who is not a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Department shall establish an amount upon which the tax imposed by this chapter must be based.

      2.  The amount established by the Board or the Department pursuant to subsection 1 must be based upon the tax liability of business entities that are deemed comparable by the Board or the Department to that of the taxpayer.

      (Added to NRS by 2003, 20th Special Session, 152)

      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.

      1.  Each person responsible for maintaining the records of a taxpayer shall:

      (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of this chapter;

      (b) Preserve those records for:

             (1) At least 5 years if the taxpayer is a licensed gaming establishment or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; or

             (2) At least 4 years if the taxpayer is not a licensed gaming establishment or until any litigation or prosecution pursuant to this chapter is finally determined, whichever is longer; and

      (c) Make the records available for inspection by the Board or the Department upon demand at reasonable times during regular business hours.

      2.  The Commission and the Department may adopt regulations pursuant to NRS 368A.140 specifying the types of records which must be kept to determine the amount of the liability of a taxpayer for the tax imposed by this chapter.

      3.  Any agreement that is entered into, modified or extended after January 1, 2004, for the lease, assignment or transfer of any premises upon which any activity subject to the tax imposed by this chapter is, or thereafter may be, conducted shall be deemed to include a provision that the taxpayer required to pay the tax must be allowed access to, upon demand, all books, records and financial papers held by the lessee, assignee or transferee which must be kept pursuant to this section. Any person conducting activities subject to the tax imposed by NRS 368A.200 who fails to maintain or disclose his or her records pursuant to this subsection is liable to the taxpayer for any penalty paid by the taxpayer for the late payment or nonpayment of the tax caused by the failure to maintain or disclose records.

      4.  A person who violates any provision of this section is guilty of a misdemeanor.

      (Added to NRS by 2003, 20th Special Session, 150; A 2005, 22nd Special Session, 141)

      NRS 368A.170  Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

      1.  To verify the accuracy of any report filed or, if no report is filed by a taxpayer, to determine the amount of tax required to be paid:

      (a) The Board, or any person authorized in writing by the Board, may examine the books, papers and records of any licensed gaming establishment that may be liable for the tax imposed by this chapter.

      (b) The Department, or any person authorized in writing by the Department, may examine the books, papers and records of any other person who may be liable for the tax imposed by this chapter.

      2.  Any person who may be liable for the tax imposed by this chapter and who keeps outside of this State any books, papers and records relating thereto shall pay to the Board or the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Board or the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while the employee is absent from his or her regular place of employment to examine those documents.

      (Added to NRS by 2003, 20th Special Session, 151)

      NRS 368A.180  Confidentiality of records and files of Board and Department.

      1.  Except as otherwise provided in this section and NRS 239.0115 and 360.250, the records and files of the Board and the Department concerning the administration of this chapter are confidential and privileged. The Board, the Department and any employee of the Board or the Department engaged in the administration of this chapter or charged with the custody of any such records or files shall not disclose any information obtained from the records or files of the Board or the Department or from any examination, investigation or hearing authorized by the provisions of this chapter. The Board, the Department and any employee of the Board or the Department may not be required to produce any of the records, files and information for the inspection of any person or for use in any action or proceeding.

      2.  The records and files of the Board and the Department concerning the administration of this chapter are not confidential and privileged in the following cases:

      (a) Testimony by a member or employee of the Board or the Department and production of records, files and information on behalf of the Board or the Department or a taxpayer in any action or proceeding pursuant to the provisions of this chapter, if that testimony or the records, files or information, or the facts shown thereby, are directly involved in the action or proceeding.

      (b) Delivery to a taxpayer or his or her authorized representative of a copy of any report or other document filed by the taxpayer pursuant to this chapter.

      (c) Publication of statistics so classified as to prevent the identification of a particular person or document.

      (d) Exchanges of information with the Internal Revenue Service in accordance with compacts made and provided for in such cases.

      (e) Disclosure in confidence to the Governor or his or her agent in the exercise of the Governor’s general supervisory powers, or to any person authorized to audit the accounts of the Board or the Department in pursuance of an audit, or to the Attorney General or other legal representative of the State in connection with an action or proceeding pursuant to this chapter, or to any agency of this or any other state charged with the administration or enforcement of laws relating to taxation.

      (Added to NRS by 2003, 20th Special Session, 151; A 2007, 2093)

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.

      1.  Except as otherwise provided in this section, there is hereby imposed an excise tax on admission to any facility in this State where live entertainment is provided. If the live entertainment is provided at a facility with a maximum occupancy of:

      (a) Less than 7,500 persons, the rate of the tax is 10 percent of the admission charge to the facility plus 10 percent of any amounts paid for food, refreshments and merchandise purchased at the facility.

      (b) At least 7,500 persons, the rate of the tax is 5 percent of the admission charge to the facility.

      2.  Amounts paid for:

      (a) Admission charges collected and retained by a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or by a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS, are not taxable pursuant to this section.

      (b) Gratuities directly or indirectly remitted to persons employed at a facility where live entertainment is provided or for service charges, including those imposed in connection with the use of credit cards or debit cards, which are collected and retained by persons other than the taxpayer are not taxable pursuant to this section.

      3.  A business entity that collects any amount that is taxable pursuant to subsection 1 is liable for the tax imposed, but is entitled to collect reimbursement from any person paying that amount.

      4.  Any ticket for live entertainment must state whether the tax imposed by this section is included in the price of the ticket. If the ticket does not include such a statement, the taxpayer shall pay the tax based on the face amount of the ticket.

      5.  The tax imposed by subsection 1 does not apply to:

      (a) Live entertainment that this State is prohibited from taxing under the Constitution, laws or treaties of the United States or the Nevada Constitution.

      (b) Live entertainment that is provided by or entirely for the benefit of a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c), or a nonprofit corporation organized or existing under the provisions of chapter 82 of NRS.

      (c) Any boxing contest or exhibition governed by the provisions of chapter 467 of NRS.

      (d) Live entertainment that is not provided at a licensed gaming establishment if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons.

      (e) Live entertainment that is provided at a licensed gaming establishment that is licensed for less than 51 slot machines, less than 6 games, or any combination of slot machines and games within those respective limits, if the facility in which the live entertainment is provided has a maximum occupancy of less than 200 persons.

      (f) Merchandise sold outside the facility in which the live entertainment is provided, unless the purchase of the merchandise entitles the purchaser to admission to the entertainment.

      (g) Live entertainment that is provided at a trade show.

      (h) Music performed by musicians who move constantly through the audience if no other form of live entertainment is afforded to the patrons.

      (i) Live entertainment that is provided at a licensed gaming establishment at private meetings or dinners attended by members of a particular organization or by a casual assemblage if the purpose of the event is not primarily for entertainment.

      (j) Live entertainment that is provided in the common area of a shopping mall, unless the entertainment is provided in a facility located within the mall.

      (k) Food and product demonstrations provided at a shopping mall, a craft show or an establishment that sells grocery products, housewares, hardware or other supplies for the home.

      (l) Live entertainment that is incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction. For the purposes of this paragraph, live entertainment shall be deemed to be incidental to an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction if the live entertainment is:

             (1) Not the predominant element of the attraction; and

             (2) Not the primary purpose for which the public rides, attends or otherwise participates in the attraction.

      (m) Live entertainment that is provided to the public in an outdoor area, without any requirements for the payment of an admission charge or the purchase of any food, refreshments or merchandise.

      (n) An outdoor concert, unless the concert is provided on the premises of a licensed gaming establishment.

      (o) Beginning July 1, 2007, race events scheduled at a race track in this State as a part of the National Association for Stock Car Auto Racing Nextel Cup Series, or its successor racing series, and all races associated therewith.

      (p) Beginning July 1, 2007, a baseball contest, event or exhibition conducted by professional minor league baseball players at a stadium in this State.

      (q) Live entertainment provided in a restaurant which is incidental to any other activities conducted in the restaurant or which only serves as ambience so long as there is no charge to the patrons for that entertainment.

      6.  The Commission may adopt regulations establishing a procedure whereby a taxpayer that is a licensed gaming establishment may request an exemption from the tax pursuant to paragraph (q) of subsection 5. The regulations must require the taxpayer to seek an administrative ruling from the Chair of the Board, provide a procedure for appealing that ruling to the Commission and further describe the forms of incidental or ambient entertainment exempted pursuant to that paragraph.

      7.  As used in this section, “maximum occupancy” means, in the following order of priority:

      (a) The maximum occupancy of the facility in which live entertainment is provided, as determined by the State Fire Marshal or the local governmental agency that has the authority to determine the maximum occupancy of the facility;

      (b) If such a maximum occupancy has not been determined, the maximum occupancy of the facility designated in any permit required to be obtained in order to provide the live entertainment; or

      (c) If such a permit does not designate the maximum occupancy of the facility, the actual seating capacity of the facility in which the live entertainment is provided.

      (Added to NRS by 2003, 20th Special Session, 147; A 2005, 2483; 2005, 22nd Special Session, 142; 2007, 3433)

      NRS 368A.220  Filing of reports and payment of tax; deposit of amounts received in State General Fund.

      1.  Except as otherwise provided in this section:

      (a) Each taxpayer who is a licensed gaming establishment shall file with the Board, on or before the 15th day of each month, a report showing the amount of all taxable receipts for the preceding month or the month in which the taxable events occurred. The report must be in a form prescribed by the Board.

      (b) All other taxpayers shall file with the Department, on or before the last day of each month, a report showing the amount of all taxable receipts for the preceding month. The report must be in a form prescribed by the Department.

      2.  The Board or the Department, if it deems it necessary to ensure payment to or facilitate the collection by the State of the tax imposed by NRS 368A.200, may require reports to be filed not later than 10 days after the end of each calendar quarter.

      3.  Each report required to be filed by this section must be accompanied by the amount of the tax that is due for the period covered by the report.

      4.  The Board and the Department shall deposit all taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the State General Fund.

      (Added to NRS by 2003, 20th Special Session, 149; A 2005, 2484; 2013, 165)

      NRS 368A.230  Extension of time for payment; payment of interest during period of extension.  Upon written application made before the date on which payment must be made, the Board or the Department may, for good cause, extend by 30 days the time within which a taxpayer is required to pay the tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 0.75 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.

      (Added to NRS by 2003, 20th Special Session, 150; A 2011, 3144)

      NRS 368A.240  Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

      1.  If a taxpayer:

      (a) Is unable to collect all or part of an admission charge or charges for food, refreshments and merchandise which were included in the taxable receipts reported for a previous reporting period; and

      (b) Has taken a deduction on his or her federal income tax return pursuant to 26 U.S.C. § 166(a) for the amount which the taxpayer is unable to collect,

Ê the taxpayer is entitled to receive a credit for the amount of tax paid on account of that uncollected amount. The credit may be used against the amount of tax that the taxpayer is subsequently required to pay pursuant to this chapter.

      2.  If the Internal Revenue Service disallows a deduction described in paragraph (b) of subsection 1 and the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 1, the taxpayer shall include the amount of that credit in the amount of taxes reported pursuant to this chapter in the first return filed with the Board or the Department after the deduction is disallowed.

      3.  If a taxpayer collects all or part of an admission charge or charges for food, refreshments and merchandise for which the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 2, the taxpayer shall include:

      (a) The amount collected in the charges reported pursuant to paragraph (a) of subsection 1; and

      (b) The tax payable on the amount collected in the amount of taxes reported,

Ê in the first return filed with the Board or the Department after that collection.

      4.  Except as otherwise provided in subsection 5, upon determining that a taxpayer has filed a return which contains one or more violations of the provisions of this section, the Board or the Department shall:

      (a) For the first return of any taxpayer that contains one or more violations, issue a letter of warning to the taxpayer which provides an explanation of the violation or violations contained in the return.

      (b) For the first or second return, other than a return described in paragraph (a), in any calendar year which contains one or more violations, assess a penalty equal to the amount of the tax which was not reported.

      (c) For the third and each subsequent return in any calendar year which contains one or more violations, assess a penalty of three times the amount of the tax which was not reported.

      5.  For the purposes of subsection 4, if the first violation of this section by any taxpayer was determined by the Board or the Department through an audit which covered more than one return of the taxpayer, the Board or the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph (a) of subsection 4.

      (Added to NRS by 2003, 20th Special Session, 152)

OVERPAYMENTS AND REFUNDS

      NRS 368A.250  Certification of excess amount collected; credit and refund.  If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.

      (Added to NRS by 2003, 20th Special Session, 153; A 2009, 66)

      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.

      1.  Except as otherwise provided in NRS 360.235 and 360.395:

      (a) No refund may be allowed unless a claim for it is filed with:

             (1) The Board, if the taxpayer is a licensed gaming establishment; or

             (2) The Department, if the taxpayer is not a licensed gaming establishment.

Ê A claim must be filed within 3 years after the last day of the month following the reporting period for which the overpayment was made.

      (b) No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Board or the Department within that period.

      2.  Each claim must be in writing and must state the specific grounds upon which the claim is founded.

      3.  Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

      4.  Within 30 days after rejecting any claim in whole or in part, the Board or the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.

      (Added to NRS by 2003, 20th Special Session, 153)

      NRS 368A.270  Interest on overpayments; disallowance of interest.

      1.  Except as otherwise provided in this section and NRS 360.320, interest must be paid upon any overpayment of any amount of the tax imposed by this chapter in accordance with the provisions of NRS 368A.140.

      2.  If the overpayment is paid to the Department, the interest must be paid at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.

      3.  If the Board or the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Board or the Department shall not allow any interest on the overpayment.

      (Added to NRS by 2003, 20th Special Session, 153; A 2007, 913)

      NRS 368A.280  Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

      1.  No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest required to be collected.

      2.  No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed.

      (Added to NRS by 2003, 20th Special Session, 154)

      NRS 368A.290  Action for refund: Period for commencement; venue; waiver.

      1.  Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by:

      (a) The Commission, the claimant may bring an action against the Board on the grounds set forth in the claim.

      (b) The Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim.

      2.  An action brought pursuant to subsection 1 must be brought in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Board or the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

      3.  Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.

      (Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143)

      NRS 368A.300  Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

      1.  If the Board fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period.

      2.  If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.

      3.  If the claimant is aggrieved by the decision of:

      (a) The Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      (b) The Nevada Tax Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      4.  If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.

      5.  The balance of the judgment must be refunded to the plaintiff.

      (Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143)

      NRS 368A.310  Allowance of interest in judgment for amount illegally collected.  In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days. The date must be determined by the Board or the Department.

      (Added to NRS by 2003, 20th Special Session, 154; A 2011, 3144)

      NRS 368A.320  Standing to recover.  A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.

      (Added to NRS by 2003, 20th Special Session, 155)

      NRS 368A.330  Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

      1.  The Board or the Department may recover a refund or any part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.

      2.  The action must be tried in Carson City or Clark County unless the court, with the consent of the Attorney General, orders a change of place of trial.

      3.  The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.

      (Added to NRS by 2003, 20th Special Session, 155)

      NRS 368A.340  Cancellation of illegal determination.

      1.  If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Board or the Department, the Board or the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Board or the Department.

      2.  If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Board or the Department, the Board or the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Board or the Department.

      (Added to NRS by 2003, 20th Special Session, 155)

MISCELLANEOUS PROVISIONS

      NRS 368A.350  Prohibited acts; penalty.

      1.  A person shall not:

      (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any report or declaration, with intent to defraud the State or to evade payment of the tax or any part of the tax imposed by this chapter.

      (b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.

      (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter.

      2.  Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.

      (Added to NRS by 2003, 20th Special Session, 155)

      NRS 368A.360  Revocation of gaming license for failure to report, pay or truthfully account for tax.  Any licensed gaming establishment liable for the payment of the tax imposed by NRS 368A.200 who willfully fails to report, pay or truthfully account for the tax is subject to the revocation of its gaming license by the Commission.

      (Added to NRS by 2003, 20th Special Session, 155; A 2005, 22nd Special Session, 144)

      NRS 368A.370  Remedies of State are cumulative.  The remedies of the State provided for in this chapter are cumulative, and no action taken by the Commission, the Board, the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.

      (Added to NRS by 2003, 20th Special Session, 153; A 2005, 22nd Special Session, 144)