USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 368A - TAX ON LIVE ENTERTAINMENT
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 )
“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 )
“Board” means the State Gaming
Control Board.
(Added to NRS by 2003, 20th Special Session, 146 )
“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 )
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 he 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 )
“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 )
“Commission” means the Nevada
Gaming Commission.
(Added to NRS by 2005, 22nd Special Session, 140 )
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 )
“Game” has the meaning ascribed to
it in NRS 463.0152 .
(Added to NRS by 2003, 20th Special Session, 147 )
“Licensed
gaming establishment” has the meaning ascribed to it in NRS 463.0169
.
(Added to NRS by 2003, 20th Special Session, 147 )
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 or sportsmen;
(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 subsection, 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
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 )
“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 )
“Slot machine” has the
meaning ascribed to it in NRS 463.0191 .
(Added to NRS by 2003, 20th Special Session, 147 )
“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 )
“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 )
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
Repealed. (See chapter 484, Statutes of
Nevada 2005, at page 2496 .)
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 )
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 )
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
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 )
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 he is absent from his regular place of employment to
examine those documents.
(Added to NRS by 2003, 20th Special Session, 151 )
1. Except as otherwise provided in this section and NRS 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 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 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 )
IMPOSITION AND COLLECTION
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) 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 (p) of subsection 5. The
regulations must require the taxpayer to seek an administrative ruling
from the Chairman 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 )
Repealed. (See chapter 484, Statutes of Nevada 2005, at page 2496 .)
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 24th 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 )
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 1 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 )
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 federal income tax return pursuant
to 26 U.S.C. § 166(a) for the amount which he is unable to collect,
Ê he 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 he claimed a
credit on a return for a previous reporting period pursuant to subsection
2, he 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
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
be credited on any amounts then due from the person under this chapter,
and the balance refunded to the person or his successors in interest.
(Added to NRS by 2003, 20th Special Session, 153 )
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 )
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:
(a) In the case of a refund, to the last day of the calendar month
following the date upon which the person making the overpayment, if he
has not already filed a claim, is notified by the Department that a claim
may be filed or the date upon which the claim is certified to the State
Board of Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as that to which
interest is computed on the tax or amount against which the credit is
applied.
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 )
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 )
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 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 )
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 )
In any judgment, interest must be allowed at the
rate of 6 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 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 )
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 )
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
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 )
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 his gaming
license by the Commission.
(Added to NRS by 2003, 20th Special Session, 155 ; A 2005, 22nd Special Session,
144 )
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 )
