reglab/housing_qa huggingface dataset:
NV Rev Stat § 368A.160 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.160 - Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.

  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 or her 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)
NV Rev Stat § 368A.170 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.170 - Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.

  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 the employee is absent from his or her regular place of employment to examine those documents.  (Added to NRS by 2003, 20th Special Session, 151)
NV Rev Stat § 368A.180 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.180 - Confidentiality of records and files of Board and Department.

  1. Except as otherwise provided in this section and NRS 239.0115 and 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 or her 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 or her 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; A 2007, 2093)
NV Rev Stat § 368A.220 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.220 - Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council.

  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 15th 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. Except as otherwise provided in this subsection, the Board and the Department shall deposit all taxes, interest and penalties they receive pursuant to this chapter in the State Treasury for credit to the State General Fund. On or before October 1 of each year, the Department shall deposit $150,000 from the taxes, interest and penalties it receives pursuant to this chapter in the State Treasury for credit to the Nevada Arts Council created by NRS 233C.025. The amount deposited in the State Treasury for credit to the Nevada Arts Council pursuant to this subsection is hereby authorized for expenditure by the Nevada Arts Council as a continuing appropriation.  (Added to NRS by 2003, 20th Special Session, 149; A 2005, 2484; 2013, 165; 2015, 3769)
NV Rev Stat § 368A.230 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.230 - Extension of time for payment; payment of interest during period of extension.

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 0.75 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; A 2011, 3144)
NV Rev Stat § 368A.240 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.240 - Credit for amount of tax paid on account of certain charges taxpayer is unable to collect; violations.

  1. If a taxpayer:  (a) Is unable to collect all or part of an admission charge or charge for live entertainment provided by an escort, which was included in the taxable receipts reported for a previous reporting period; and  (b) Has taken a deduction on his or her federal income tax return pursuant to 26 U.S.C. § 166(a) for the amount which the taxpayer is unable to collect,  the taxpayer 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 charge for live entertainment provided by an escort, for which the taxpayer claimed a credit on a return for a previous reporting period pursuant to subsection 2, the taxpayer 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,  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; A 2015, 3770)
NV Rev Stat § 368A.250 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.250 - Certification of excess amount collected; credit and refund.

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, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.  (Added to NRS by 2003, 20th Special Session, 153; A 2009, 66)
NV Rev Stat § 368A.260 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

  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.  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)
NV Rev Stat § 368A.270 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.270 - Interest on overpayments; disallowance of interest.

  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 at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.  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; A 2007, 913)
NV Rev Stat § 368A.280 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.280 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

  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)
NV Rev Stat § 368A.290 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.290 - Action for refund: Period for commencement; venue; waiver.

  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 or her 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)
NV Rev Stat § 368A.300 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

  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)
NV Rev Stat § 368A.310 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.310 - Allowance of interest in judgment for amount illegally collected.

In any judgment, interest must be allowed at the rate of 3 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 2011, 3144)
NV Rev Stat § 368A.320 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.320 - Standing to recover.

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)
NV Rev Stat § 368A.330 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

  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)
NV Rev Stat § 368A.340 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.340 - Cancellation of illegal determination.

  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)
NV Rev Stat § 368A.350 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.350 - Prohibited acts; penalty.

  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)
NV Rev Stat § 368A.360 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.360 - Revocation 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.

  1. 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 investigatory or disciplinary proceedings that are set forth in NRS 463.310 to 463.318, inclusive, and may have its gaming license revoked by the Commission.  2. A violation of any provision of this chapter, or any regulation adopted pursuant thereto, by a licensed gaming establishment, with the intent to avoid a payment of the tax imposed by NRS 368A.200 which is known to be due, is:  (a) An unsuitable method of operation; and  (b) Subject to the investigatory and disciplinary proceedings that are set forth in NRS 463.310 to 463.318, inclusive, and shall be punished as provided in those sections.  (Added to NRS by 2003, 20th Special Session, 155; A 2005, 22nd Special Session, 144; 2015, 3771)
NV Rev Stat § 368A.370 (2021)
2021 Nevada Revised Statutes|Chapter 368A - Tax on Live Entertainment|NRS 368A.370 - Remedies of State are cumulative.

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)