reglab/housing_qa huggingface dataset:
NV Rev Stat § 463.373 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.373 - Quarterly fee for state license for restricted operation.

  1. Before issuing a state gaming license to an applicant for a restricted operation, the Commission shall charge and collect from the applicant for each slot machine for each quarter year:  (a) A license fee of $81 for each slot machine if the applicant will have at least 1 but not more than 5 slot machines.  (b) A license fee of $405 plus $141 for each slot machine in excess of 5 if the applicant will have at least 6 but not more than 15 slot machines.  2. The Commission shall charge and collect the fee prescribed in subsection 1:  (a) On or before the last day of the last month in a calendar quarter, for the ensuing calendar quarter, from a licensee whose operation is continuing.  (b) In advance from a licensee who begins operation or puts additional slot machines into play during a calendar quarter.  3. Except as otherwise provided in NRS 463.386, no proration of the fee prescribed in subsection 1 may be allowed for any reason.  4. The operator of the location where slot machines are situated shall pay the fee prescribed in subsection 1 upon the total number of slot machines situated in that location, whether or not the machines are owned by one or more licensee-owners.  (Added to NRS by 1967, 818; A 1969, 188; 1973, 389; 1981, 570, 571, 1091; 1983, 1336; 1987, 1860; 1993, 1444; 2003, 20th Special Session, 211)
NV Rev Stat § 463.375 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.375 - Quarterly fee for state license for nonrestricted operation; proportionate share of operator of inter-casino linked system and other persons.

  1. In addition to any other state gaming license fees provided for in this chapter, before issuing a state gaming license to an applicant for a nonrestricted operation, the Commission shall charge and collect from the applicant a license fee of $80 for each slot machine for each calendar year.  2. The Commission shall charge and collect the fee prescribed in subsection 1, at the rate of $20 for each slot machine for each calendar quarter:  (a) On or before the last day of the last month in a calendar quarter, for the ensuing calendar quarter, from a licensee whose operation is continuing.  (b) In advance from a licensee who begins operation or puts additional slot machines into play during a calendar quarter.  3. Except as provided in NRS 463.386, no proration of the quarterly amount prescribed in subsection 2 may be allowed for any reason.  4. The operator of the location where slot machines are situated shall pay the fee prescribed in subsection 1 upon the total number of slot machines situated in that location, whether the machines are owned by one or more licensee-owners.  5. Any other person, including, without limitation, an operator of an inter-casino linked system, who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of a licensee is liable to the licensee for that person’s proportionate share of the license fees paid by the licensee pursuant to this section and shall remit or credit the full proportionate share to the licensee on or before the dates set forth in subsection 2. A licensee is not liable to any other person authorized to receive a share of the licensee’s revenue from any slot machine that is operated on the premises of a licensee for that person’s proportionate share of the license fees to be remitted or credited to the licensee by that person pursuant to this section.  (Added to NRS by 1967, 883; A 1969, 189; 1973, 390; 1981, 571, 1092; 1999, 956)
NV Rev Stat § 463.383 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.383 - Quarterly fee for state license based on number of games operated.

  1. In addition to any other state gaming license fees provided for in this chapter, the Commission shall, before issuing a state gaming license, charge and collect from each applicant a quarterly license fee to be determined on the basis of the following annual rates:  (a) From establishments operating or to operate 10 games or less:  (1) Those establishments operating or to operate one game, the sum of $50.  (2) Those establishments operating or to operate two games, the sum of $100.  (3) Those establishments operating or to operate three games, the sum of $200.  (4) Those establishments operating or to operate four games, the sum of $375.  (5) Those establishments operating or to operate five games, the sum of $875.  (6) Those establishments operating or to operate six or seven games, the sum of $1,500.  (7) Those establishments operating or to operate 8, 9 or 10 games, the sum of $3,000.  (b) From establishments operating or to operate more than 10 games:  (1) For each game up to and including 16 games, the sum of $500.  (2) For each game from 17 to 26 games, inclusive, the sum of $4,800.  (3) For each game from 27 to 35 games, inclusive, the sum of $2,800.  (4) For each game more than 35 games, the sum of $100.  2. The Commission shall charge and collect the fee prescribed in subsection 1, at the rate of one-fourth of the prescribed annual rate for each calendar quarter:  (a) On or before the last day of the last month in a calendar quarter, for the ensuing calendar quarter, from a licensee whose operation is continuing.  (b) In advance from a licensee who begins operation or puts additional games into play during a calendar quarter.  3. Except as otherwise provided in NRS 463.386, no proration of the quarterly amount prescribed in subsection 2 may be allowed for any reason.  4. In computing the number of games operated or to be operated by an applicant under this section, a license authorizing the receiving of bets or wagers on races held at a track which uses the pari-mutuel system of wagering located outside of the State of Nevada or on sporting events by any system or method of wagering other than the system known as the pari-mutuel method of wagering, shall be deemed a game within the meaning of this section.  5. Card games, that is, stud or draw poker, bridge, whist, solo, low ball, and panguingui for money, and slot machines, when not utilized as an adjunct to or a unit of any banking, percentage or mechanical device or machine, are not gambling games under the provisions of this section.  6. All games operated or conducted in one room or a group of rooms in the same or a contiguous building are considered one operation and the license to be paid must be determined on the aggregate number of games in each room or group of rooms in the same or a contiguous building.  (Added to NRS by 1967, 883; A 1969, 191; 1973, 390; 1975, 691; 1979, 1018; 1981, 1094; 1987, 633)
NV Rev Stat § 463.3855 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3855 - Annual fee for license for operator of slot machine route or inter-casino linked system.

  1. In addition to any other state license fees imposed by this chapter, the Commission shall, before issuing a state gaming license to an operator of a slot machine route or an operator of an inter-casino linked system, charge and collect an annual license fee of $500.  2. Each such license must be issued for a calendar year beginning January 1 and ending December 31. If the operation of the licensee is continuing, the Commission shall charge and collect the fee on or before December 31 for the ensuing calendar year.  3. Except as otherwise provided in NRS 463.386, the fee to be charged and collected under this section is the full annual fee, without regard to the date of application for or issuance of the license.  (Added to NRS by 1983, 1332; A 1995, 761; 2005, 719; 2019, 1280)
NV Rev Stat § 463.3856 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3856 - Annual fee for license for operator of information service; collection.

  1. The Commission shall, before issuing a state gaming license to an operator of an information service, charge and collect an annual fee of $6,000.  2. Each such license must be issued for a calendar year beginning on January 1 and ending on December 31. If the operation of the licensee is continuing, the Commission shall charge and collect the fee on or before December 31 for the ensuing calendar year.  3. Except as otherwise provided in NRS 463.386, the fee to be charged and collected pursuant to this section is the full annual fee, without regard to the date of application for or issuance of the license.  (Added to NRS by 1997, 1117)
NV Rev Stat § 463.3857 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3857 - Fees from licensee who concludes gaming operation: Final fee based on total outstanding value of collectible credit instruments; monthly fee based on all compensation received in payment of credit instrument; calculation and collection of monthly fee; security required for payment of monthly fee.

  1. Except as otherwise provided in NRS 463.386, the Commission shall charge and collect from each licensee who concludes a gaming operation:  (a) A fee, to be included on the final tax return at the close of operations and derived from application of the rates and monetary limits set forth in NRS 463.370, based on the total outstanding value of collectible credit instruments received as a result of that gaming operation which are held by the licensee and remain unpaid on the last tax day; or  (b) A monthly fee on all cash or other compensation received by the licensee or any affiliate of the licensee in payment of any credit instrument received as a result of that gaming operation which is held by the licensee or any affiliate of the licensee and remains unpaid on the last tax day.  2. The monthly fee must be:  (a) Calculated by applying to the amount of cash or other compensation received in payment of a credit instrument during the month a rate derived from the application of the rates and monetary limits set forth in NRS 463.370 to the licensee’s experience in receiving payment of credit instruments before concluding gaming operations; and  (b) Collected and refunded pursuant to the regulations adopted by the Commission.  3. To secure payment of the monthly fee, the licensee must make a cash deposit or post and maintain a surety bond or other acceptable form of security with the Commission in an amount determined by applying the rate derived pursuant to paragraph (a) of subsection 2 to the value of all collectible credit instruments.  4. As used in this section:  (a) "Last tax day" means the last day for which a licensee is legally obligated to pay the fees imposed pursuant to NRS 463.370.  (b) "Value of all collectible credit instruments" means the amount of cash or other compensation the licensee may reasonably expect to receive in payment of unpaid credit instruments after conclusion of the licensee’s gaming operation, taking into account all relevant factors.  (Added to NRS by 1989, 2058; A 1993, 7; 1997, 3502)
NV Rev Stat § 463.386 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.386 - Credit for prepaid fees for license upon transfer of gaming license for continuing operation; regulations.

  1. If the Commission approves the issuance of a license for gaming operations at the same location that is currently licensed, or locations that are currently licensed if the license is for the operation of a slot machine route, the Chair of the Board, in consultation with the Chair of the Commission may administratively determine that, for the purposes of NRS 463.370 and 463.373 to 463.3855, inclusive, the gaming license shall be deemed transferred, the previously licensed operation shall be deemed a continuing operation and credit must be granted for prepaid license fees, if the Chair of the Board makes a written finding that such determination is consistent with the public policy of this State pursuant to NRS 463.0129.  2. The Chair of the Board may refer a request for administrative determination pursuant to this section to the Board and the Commission for consideration, or may deny the request for any reasonable cause. A denial may be submitted for review by the Board and the Commission in the manner set forth by the regulations adopted by the Commission which pertain to the review of administrative approval decisions.  3. Except as otherwise provided in this section, no credit or refund of fees or taxes may be made because a gaming establishment ceases operation.  4. The Commission may, with the advice and assistance of the Board, adopt regulations consistent with the policy, objects and purposes of this chapter as it may deem necessary to carry out the provisions of this section.  (Added to NRS by 1973, 389; A 1975, 693; 1979, 1528, 1740; 1981, 1095; 1983, 1337; 1991, 534, 1011; 1993, 2001; 2011, 208)
NV Rev Stat § 463.387 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.387 - Refund of excessive state fees or taxes paid; procedure; interest; time within which claim for refund must be filed.

  1. State gaming license fees or taxes paid in excess of the amount required to be reported and paid may be refunded, upon the approval of the Commission, as other claims against the State are paid.  2. Within 90 days after the mailing of the notice of the Commission’s action upon a claim for refund filed pursuant to this chapter, the claimant may bring an action against the Commission on the grounds set forth in the claim in any court of competent jurisdiction 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 in subsection 2 constitutes a waiver of any demand against the State on account of alleged overpayments.  4. Within 20 days after the mailing of the notice of the Commission’s action upon a claim for refund filed pursuant to this chapter, the claimant may file a motion for rehearing with the Commission. The Commission must take action on the motion for rehearing within 50 days after it has been filed with the Commission. If the motion for rehearing is granted, the Commission’s earlier action upon the claim for refund is rescinded and the 90-day period specified in subsection 2 does not begin until the Commission mails notice of its action upon the claim following the rehearing.  5. If the Commission fails to mail its notice of action on a claim within 6 months after the claim is filed or reheard, the claimant may consider the claim disallowed and bring an action against the Commission on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.  6. In any case where a refund is granted, interest must be allowed at one-half the rate prescribed in NRS 17.130 upon the amount found to have been erroneously paid from the first day of the first month following the date of overpayment until paid. The Commission may in its discretion deny or limit the payment of interest if it finds that the claimant has failed to file a claim for a refund within 90 days after receiving written notification of overpayment from the Board or has impeded the Board’s ability to process the claim in a timely manner.  7. Notwithstanding the provisions of NRS 353.115, any claim for refund of state gaming license fees or taxes paid in excess of the amount required to be reported and paid must be filed with the Commission within 5 years after the date of overpayment and not thereafter.  8. The provisions of this chapter must not be construed to permit the proration of state gaming taxes or license fees for purposes of a refund.  (Added to NRS by 1969, 913; A 1975, 693, 1143; 1977, 1406; 1981, 1097; 1991, 933; 1995, 205; 1999, 3175; 2001, 3088)
NV Rev Stat § 463.388 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.388 - Determination of deficiency: Recomputation or estimate of taxes or fees; accrual of interest on unpaid taxes; offsetting overpayments; refund of excess.

  1. If any person fails to make a report of the state license fees or taxes as required by this chapter, or if the Board is not satisfied with the report of the state license fees or taxes required to be paid to the State pursuant to this chapter by any person, the Board may compute and determine the amount required to be paid upon the basis of:  (a) The facts contained in the report, if any;  (b) An audit conducted by the Board;  (c) An estimate of the amount of taxes or fees due pursuant to the provisions of this chapter;  (d) Any information within its possession or that may come into its possession; or  (e) Any combination of the methods described in paragraphs (a) to (d), inclusive.  2. Any interest on the tax unpaid by reason of a credit instrument that is the subject of a determination by the Board pursuant to NRS 463.371 accrues from the first day of the second month following the month in which the action or omission on which the determination is based occurred.  3. In making such a determination, the Board may offset overpayments and interest due thereon against underpayments and interest or penalties due thereon for the period of the audit.  4. If overpayments and interest thereon exceed underpayments, penalties and interest thereon, the excess must be refunded to the licensee except where otherwise expressly provided.  (Added to NRS by 1977, 1403; A 1981, 1097, 1544; 1987, 397; 1997, 3503)
NV Rev Stat § 463.3881 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3881 - Determination of deficiency: Notice.

  1. The Board shall give written notice of its determination pursuant to NRS 463.388 to the licensee or other person responsible for the payment of the license fee or tax.  2. The notice may be served by sending it by certified mail, addressed to the licensee or other person at the licensed location as it appears in the records of the Commission.  3. Except in the case of fraud or intent to evade the payment of any fee or tax imposed by this chapter, every notice of a determination of deficiency must be mailed within 5 years after the last day of the calendar month following the applicable reporting period in which the deficiency occurred or within 5 years after the report is filed by the licensee, whichever period expires later.  4. If, before the expiration of the time prescribed in this section for the mailing of a notice of a determination of deficiency, the licensee has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing before the expiration of the period previously agreed upon.  5. If the reasons for the deficiency are not apparent, the Board shall include a brief explanation of those reasons in the notice of a determination of deficiency.  (Added to NRS by 1977, 1404; A 1981, 1098; 1987, 289; 1991, 934)
NV Rev Stat § 463.3882 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3882 - Determination of deficiency: Lien.

  1. Upon the expiration of 30 days after the service of notice of a deficiency determination, the amount of license fees or taxes due, together with all interest and penalties, constitutes a lien on any right, title or interest in all real and personal property where the gaming establishment is located, or that is directly connected with gaming, which is in the State and owned by the person against whom the determination has been made unless the person files a petition for a redetermination which complies with the provisions of NRS 463.3883.  2. If a proper petition for a redetermination is filed, any amount due pursuant to a final order or decision upon the petition for redetermination constitutes a lien on all such property within the State owned by the debtor upon service of the final order or decision.  3. The filing of a petition for judicial review does not affect the lien or stay any action for the enforcement of the lien. If the amount due is modified upon review, the Commission shall record a notice of the modification of the amount of the lien.  4. A debtor continues to be responsible for a deficiency determination although the debtor is no longer licensed pursuant to this chapter.  5. A lien created pursuant to this section is perfected upon the recording of a notice of the lien with the Secretary of State and the county recorder of the county within which the establishment subject to the lien is located. The lien has priority over any other lien except a previously recorded lien and continues for 5 years from the date it is recorded unless it is sooner discharged.  6. Within 5 years after the recording of the lien or within 5 years after its most recent extension, the lien may be extended by recording a notice that it remains unsatisfied with the Secretary of State and the county recorder of the county within which the establishment subject to the lien is located. Upon this recording, the existence of the lien is extended 5 years unless sooner released or otherwise discharged.  7. The lien is discharged upon:  (a) Payment or cancellation of the underlying debt; or  (b) The conveyance to the State of property which satisfied the underlying debt.  (Added to NRS by 1981, 1071)
NV Rev Stat § 463.3883 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.3883 - Redetermination: Time for filing and contents of petition; hearing; finality of order; judicial review.

  1. Any person against whom a determination is made pursuant to NRS 463.388 may petition the Commission for a redetermination within 30 days after service of notice of the determination upon the person. If a petition for redetermination satisfying the requirements of subsection 3 is not filed within 30 days, the determination becomes final at the expiration of the period.  2. If a petition for redetermination satisfying the requirements of subsection 3 is filed within the 30-day period, the Commission shall reconsider the determination and, if the petitioner has so requested, shall grant the petitioner a hearing.  3. A petition for redetermination must:  (a) Specify the contested portions of the determination of deficiency;  (b) Specify the grounds for redetermination;  (c) State whether a hearing is requested; and  (d) Be accompanied by payment in full of the uncontested portion of the determination, including any interest and penalties.  4. An order or decision of the Commission upon a petition for redetermination is final 10 days after service upon the petitioner.  5. A petitioner against whom an order or decision of the Commission has become final may, within 60 days after it becomes final, petition for judicial review in the manner provided by NRS 463.315 to 463.318, inclusive. The Board may not petition for judicial review.  (Added to NRS by 1977, 1404; A 1981, 1098; 1987, 398; 1991, 2147)
NV Rev Stat § 463.389 (2021)
2021 Nevada Revised Statutes|Chapter 463 - Licensing and Control of Gaming|NRS 463.389 - Remedies of State are cumulative.

The remedies of the State for the collection and payment of license fees, taxes, penalties and interest provided for in this chapter are cumulative and any action taken by the Commission or the Attorney General does not constitute 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 1977, 1404)