Nev. Rev. Stat. ch. 368A – Tax on Live Entertainment | Midpage

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Nevada Revised Statutes

Chapter 368A

Nev. Rev. Stat. ch. 368A

Tax on Live Entertainment

368A.010Definitions 368A.020“Admission charge” defined 368A.030“Board” defined 368A.040“Business” defined 368A.050“Business entity” defined 368A.053Casual assemblage” defined 368A.055Commission” defined 368A.057“Escort” defined 368A.058“Escort service” defined 368A.060“Facility” defined 368A.070“Game” defined 368A.075“Governmental entity” defined 368A.080“Licensed gaming establishment” defined 368A.090“Live entertainment” defined 368A.097Shopping mall” defined 368A.100“Slot machine” defined 368A.110“Taxpayer” defined 368A.115“Trade show” defined 368A.120Natural persons who are deemed to be business entities 368A.140Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS 368A.150Establishment 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 or when amount subject to tax is unclear 368A.160Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty 368A.170Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State 368A.180Confidentiality of records and files of Board and Department 368A.200Imposition and amount of tax; tax collected from purchaser; exemptions from tax 368A.220Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council 368A.230Extension of time for payment; payment of interest during period of extension 368A.240Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations 368A.250Certification of excess amount collected; credit and refund 368A.260Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim 368A.270Interest on overpayments; disallowance of interest 368A.280Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund 368A.290Action for refund: Period for commencement; venue; waiver 368A.300Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant 368A.310Allowance of interest in judgment for amount illegally collected 368A.320Standing to recover 368A.330Action for recovery of erroneous refund: Jurisdiction; venue; prosecution 368A.340Cancellation of illegal determination 368A.350Prohibited acts; penalty 368A.360Revocation of gaming license for failure to report, pay or truthfully account for tax; licensed gaming establishment subject to discipline for violation of chapter with intent to avoid tax 368A.370Remedies of State are cumulative