834 P.2d 411 | Nev. | 1992
OPINION
Respondent, GNLV Corp. dba The Golden Nugget Hotel and
Appellant Nevada Gaming Commission (“Commission”) disallowed deductions claimed by the Golden Nugget for payouts resulting from the redemption of Gold Certificates for tokens and cash. On judicial review, the district court reversed the Commission’s decision. The lower court reasoned that under the terms of NRS 463.3715(2),
DISCUSSION
The Commission argues that any losses by the Golden Nugget associated with the redemption of Gold Certificates are not the result of a legitimate wager as required by the plain language of NRS 463.3715(2). Instead, the Commission contends that the Golden Nugget’s distribution of fifty-cent tickets to its patrons is a prize resulting from a patron’s agreement to wager $75.00. See Las Vegas Hacienda v. Gibson, 77 Nev. 25, 28, 359 P.2d 85, 86 (1961) (a wager offers each party a chance of gain or loss, whereas the party offering a prize must lose what is offered upon performance of a specified act).
The Golden Nugget insists that Gold Certificate redemptions for tokens or cash may be deducted as a loss pursuant to NRS 463.3715(2), or in the alternative, that the Commission’s ruling constituted impermissible ad hoc rule-making because the Commission extended the meaning of NRS 463.3715(2) without formally promulgating a regulation.
A “wager” exists when “two or more contracting parties
Moreover, an administrative agency is not required to promulgate a regulation where regulatory action is taken to enforce or implement the necessary requirements of an existing statute. K-Mart Corp. v. SIIS, 101 Nev. 12, 17, 693 P.2d 562, 565 (1985). “An administrative construction that is within the language of the statute will not readily be disturbed by the courts.” Dep’t of Human Res. v. UHS of The Colony, Inc., 103 Nev. 208, 211, 735 P.2d 319, 321 (1987). The Commission did not engage in ad hoc rule-making because the Commission did not expand the scope of the statute, but merely enforced the requirements of NRS 463.3715(2) in accordance with the plain dictates of the statute.
For the reasons specified above, we reverse the decision and order entered in the court below, and direct the district court to reinstate the Commission’s decision.
NRS 463.3715(2) provides as follows:
In calculating gross revenue from slot machines, the actual cost to the licensee of any personal property distributed to a patron as the result of a legitimate wager may be deducted as a loss, but not travel expenses, food, refreshments, lodging or services.