reglab/housing_qa huggingface dataset:
NV Rev Stat § 366.730 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.730 - Penalty for other violations.

Any violation of the provisions of this chapter, except as otherwise provided, is a misdemeanor and is punishable as such.  [Part 28:364:1953]
NV Rev Stat § 366.733 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.

  1. A retailer or any other person who sells or distributes dyed special fuel shall not sell or distribute the dyed special fuel unless the retailer or person controls the access to the dyed special fuel.  2. A retailer or other person may sell or distribute the dyed special fuel only to a purchaser who has been approved to purchase the dyed special fuel from the retailer or other person. To be approved to purchase dyed special fuel from a retailer or other person, a purchaser must provide to the retailer or other person a written statement of acknowledgment and intended use on a form provided by the Department and completed by the purchaser that includes:  (a) The full name and address of the purchaser;  (b) A description of the manner in which the purchaser intends to use the dyed special fuel;  (c) An attestation indicating that the purchaser:  (1) Will only use the dyed special fuel for a purpose that is not taxable pursuant to this chapter; and  (2) Is aware of the penalties set forth in NRS 366.735, a copy of which must be included on the statement; and  (d) The signature of the purchaser.  3. A retailer or other person who sells or distributes dyed special fuel shall keep on file a completed statement of acknowledgment and intended use for each person approved to purchase dyed special fuel from the retailer or other person.  4. In addition to any action that may be taken pursuant to chapter 360A of NRS, the Department may impose on a retailer or any other person who violates the provisions of subsection 1 an administrative fine of not more than $10,000 for each violation.  (Added to NRS by 2005, 1151)
NV Rev Stat § 366.735 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.735 - Disciplinary action for fraudulent use of special fuel.

  1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack:  (a) Sells or stores for personal consumption any dyed special fuel for a use which the person selling or storing such fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department;  (b) Willfully decreases or attempts to decrease the concentration of any dye in any special fuel intended to be used for a taxable purpose and does not report and pay the applicable tax to the Department;  (c) Uses dyed special fuel for a taxable purpose and does not report and pay the applicable tax to the Department;  (d) Willfully increases or attempts to increase the volume of any special fuel intended to be used for a taxable purpose by adding to the fuel any quantity of special fuel for which the tax imposed pursuant to this chapter has not been paid or any quantity of other product for which any tax imposed pursuant to the laws of this State has not been paid; or  (e) Willfully manufactures, sells, distributes for sale or attempts to manufacture, sell or distribute for sale any special fuel intended to be used for a taxable purpose and for which the tax imposed pursuant to this chapter has not been paid.  2. For any violation described in subsection 1, the Department may:  (a) If the violation is a first offense, impose an administrative fine of not more than $2,500 and suspend any license issued to that person pursuant to this chapter for not more than 30 days;  (b) If the violation is a second offense within a period of 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to that person pursuant to this chapter for not more than 60 days; and  (c) If the violation is a third or subsequent offense within a period of 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to that person pursuant to this chapter.  (Added to NRS by 1999, 1272; A 2005, 1154; 2009, 2641)
NV Rev Stat § 366.737 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.737 - Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.

  1. If the Department determines through an audit that a retailer has sold special fuel containing biodiesel or biodiesel blend which substantially exceeds the biodiesel tolerance for the biodiesel blend posted by the retailer, the Department may:  (a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the special fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000.  (b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the special fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000.  (c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the special fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.  2. As used in this section:  (a) "Substantially exceeds" means that a special fuel contains a biodiesel blend which exceeds the total volume displayed on the special fuel pump in an amount established by the Department.  (b) "Supplier" includes a person who acts as a supplier of special fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter.  (c) "Violation year" means any calendar year in which the retailer or supplier commits a violation.  (Added to NRS by 2009, 2632)
NV Rev Stat § 366.740 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.740 - Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.

  1. Except as otherwise provided in NRS 366.733, 366.735 and 366.737, the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.  2. The Department shall afford to any person fined pursuant to this section or NRS 366.733, 366.735 or 366.737 an opportunity for a hearing pursuant to the provisions of NRS 233B.121.  3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 366.733, 366.735 or 366.737 must be deposited with the State Treasurer to the credit of the State Highway Fund.  4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.  (Added to NRS by 1995, 2370; A 1999, 1275; 2005, 1154; 2009, 2641)
NV Rev Stat § 366.745 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.745 - Payment of cost of prosecution of violator.

The Department is authorized to have paid out of the State Highway Fund all expenses incurred in the prosecution before any court of this State of any person charged with the violation of any provision of this chapter.  (Added to NRS by 2007, 1578)
NV Rev Stat § 366.750 (2021)
2021 Nevada Revised Statutes|Chapter 366 - Tax on Special Fuel|NRS 366.750 - Enforcement by sheriffs and other peace officers.

County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and make arrests for that purpose when requested by the Department or its duly authorized agents.  (Added to NRS by 2007, 1578)
NV Rev Stat § 368A.010 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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; 2015, 3762)
NV Rev Stat § 368A.020 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.020 - "Admission charge" defined.

  1. Except as otherwise provided in this section, "admission charge" means the total amount, expressed in terms of money, of consideration paid for the right or privilege to enter or have access to a facility where live entertainment is provided.  2. Except as otherwise provided in this section or NRS 368A.200 or any other specific statute, the term includes, without limitation, an entertainment fee, a cover charge, a required minimum purchase of food, beverages or merchandise, a membership fee and a service charge or any other fee or charge that is required to be paid in exchange for admission to a facility where live entertainment is provided.  3. The term does not include:  (a) The value of an admission to a facility provided to a patron on a complimentary basis, unless the complimentary admission is associated with a separate purchase that is required for the patron to enter or have access to the facility; or  (b) A charge for the right or privilege of entering, or having access to, a particular portion within a facility, that is in addition to a charge described in subsection 1 or 2, including, without limitation, a charge for:  (1) Food, beverages or merchandise that is in addition to a required minimum purchase of food, beverages or merchandise as described in subsection 2; or  (2) Access to tables, seats, lounge chairs or particular areas near a swimming pool.  4. Except as otherwise provided in this subsection, the term does not include license or rental fees for luxury suites, boxes or similar products at facilities with a maximum occupancy of at least 7,500 persons. If the license or rental fee includes the admission of a certain number of patrons to a facility where a live entertainment event is provided, the admission charge is an amount equal to the lowest priced admission charge for the live entertainment event multiplied by the number of admissions to the live entertainment event included in the license or rental fee.  (Added to NRS by 2003, 20th Special Session, 146; A 2005, 2481; 2015, 3762)
NV Rev Stat § 368A.030 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.030 - "Board" defined.

Board means the Nevada Gaming Control Board.  (Added to NRS by 2003, 20th Special Session, 146)
NV Rev Stat § 368A.040 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.050 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.053 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.055 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.055 - Commission" defined.

Commission means the Nevada Gaming Commission.  (Added to NRS by 2005, 22nd Special Session, 140)
NV Rev Stat § 368A.057 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.057 - "Escort" defined.

  1. "Escort" means a person who, for monetary consideration, in the form of a fee, commission or salary, dates, socializes, visits, consorts with or accompanies, or offers to date, socialize, visit, consort with or accompany, another or others to or about social affairs, entertainments or places of amusement or within any place of public resort or within any private quarters. The term does not include a person who advertises, or works as an employee, agent or independent contractor for a person who advertises, that sexual conduct will be provided to a patron, or who solicits, offers to provide or provides acts of sexual conduct to a patron.  2. As used in this section, "sexual conduct" means sexual intercourse, oral-genital contact or any touching of the sexual organs or other intimate parts of a person for the purpose of arousing or gratifying the sexual desire of either person.  (Added to NRS by 2015, 3762)
NV Rev Stat § 368A.058 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.058 - "Escort service" defined.

  1. "Escort service" means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides an escort to a patron. The term does not include a person who advertises that an escort will provide sexual conduct to a patron or who solicits, offers to provide or provides acts of sexual conduct to a patron.  2. As used in this section, "sexual conduct" has the meaning ascribed to it in NRS 368A.057.  (Added to NRS by 2015, 3762)
NV Rev Stat § 368A.060 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.060 - "Facility" defined.

Facility means any area or premises, indoor or outdoor, where live entertainment is provided and for which consideration is collected for the right or privilege of entering, or having access to, that area or those premises.  (Added to NRS by 2003, 20th Special Session, 147; A 2005, 2481; 2015, 3763)
NV Rev Stat § 368A.070 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.080 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.097 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.100 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.110 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.110 - "Taxpayer" defined.

Taxpayer means:  1. Except as otherwise provided in subsection 4, 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 subsections 3 and 4, 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. Except as otherwise provided in subsection 4, 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.  4. If live entertainment that is taxable under this chapter is provided by an escort, the escort or, if the escort works as an employee, agent or independent contractor for an escort service, the owner or operator of the escort service.  (Added to NRS by 2003, 20th Special Session, 147; A 2015, 3765)
NV Rev Stat § 368A.115 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.120 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.140 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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)
NV Rev Stat § 368A.150 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|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 or when amount subject to tax is unclear.

  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.  3. If:  (a) The Board determines that a taxpayer who is a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Gaming Commission, the Nevada Gaming Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 463 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section.  (b) The Department determines that a taxpayer who is not a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Tax Commission, the Nevada Tax Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 360 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section.  (Added to NRS by 2003, 20th Special Session, 152; A 2015, 3766)