reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.364 - Burden of proof on party seeking reconsideration; decision of Board or hearing examiner.

1. The party seeking reconsideration bears the burden of showing that the agent’s decision should be reversed or modified.
2. After the hearing, the Board or the hearing examiner may sustain, modify or reverse the agent’s decision. The decision by the Board or the hearing examiner must be in writing and must include findings of fact. A copy of the decision must be delivered or mailed forthwith to each party or to the party’s attorney of record.
(Added to NRS by 1983, 1847; A 1991, 930)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.366 - Payment of claim after decision of Board or hearing examiner becomes final; deposit and withdrawal of amount of claim upon judicial review.

1. Except as otherwise provided in subsection 2, a licensee shall pay a patron’s claim within 20 days after the decision of the Board or the hearing examiner directing the licensee to do so becomes final. Failure to pay within that time is grounds for disciplinary action pursuant to NRS 463.311 to 463.3145, inclusive.
2. If a licensee intends to file a petition for judicial review of the decision pursuant to NRS 463.3662 to 463.3668, inclusive, the licensee must first deposit in an interest-bearing account in a financial institution an amount equal to the amount in dispute. The licensee shall pay the full amount of the patron’s claim, including interest, within 20 days after a final, nonappealable order of a court of competent jurisdiction so directs.
3. The licensee may withdraw the amount deposited in the financial institution upon:
(a) Payment of the full amount of the patron’s claim, plus interest, if the licensee has given notice to the Board of the payment; or
(b) A final determination by the court that the licensee is not required to pay the claim.
(Added to NRS by 1983, 1847; A 1987, 1275; 1991, 930)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3662 - Judicial review: Petition; intervention; stay of enforcement.

1. Any person aggrieved by a final decision or order of the Board or the hearing examiner made after hearing by the Board pursuant to NRS 463.361 to 463.366, inclusive, may obtain a judicial review thereof in the district court of the county in which the dispute between the licensee and patron arose.
2. The judicial review must be instituted by filing a petition within 20 days after the effective date of the final decision or order. The petition must set forth the order or decision appealed from and the grounds or reasons why the petitioner contends that a reversal or modification should be ordered.
3. Copies of the petition must be served upon the Board and all other parties of record, or their counsel of record, either personally or by certified mail.
4. The court, upon a proper showing, may permit other interested persons to intervene as parties to the appeal or as friends of the court.
5. The filing of the petition does not stay enforcement of the decision or order of the Board or the hearing examiner, but the Board itself may grant a stay upon such terms and conditions as it deems proper.
(Added to NRS by 1987, 1276; A 1989, 1265; 1991, 930)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3664 - Judicial review: Record on review.

1. Upon written request of petitioner and upon payment of such reasonable costs and fees as the Board may prescribe, the complete record on review, or such parts thereof as are designated by the petitioner, must be prepared by the Board.
2. The complete record on review must include copies of:
(a) All pleadings in the case;
(b) All notices and interim orders issued by the Board in connection with the case;
(c) All stipulations;
(d) The decision and order appealed from;
(e) A transcript of all testimony, evidence and proceedings at the hearing;
(f) The exhibits admitted or rejected; and
(g) Any other papers in the case.
The original of any document may be used in lieu of a copy thereof. The record on review may be shortened by stipulation of all parties to the review proceedings.
3. The record on review must be filed with the reviewing court within 30 days after service of the petition for review, but the court may allow the Board additional time to prepare and transmit the record on review.
(Added to NRS by 1987, 1276)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3666 - Judicial review: Additional evidence taken by Board or hearing examiner; review confined to record; court may affirm, remand or reverse.

1. The reviewing court may, upon motion therefor, order that additional evidence in the case be taken by the Board or the hearing examiner upon such terms and conditions as the court deems just and proper. The motion must not be granted except upon a showing that the additional evidence is material and necessary and that sufficient reason existed for failure to present the evidence at the hearing conducted by the Board or the hearing examiner. The motion must be supported by an affidavit of the moving party or his or her counsel showing with particularity the materiality and necessity of the additional evidence and the reason why it was not introduced in the administrative hearing. Rebuttal evidence to the additional evidence must be permitted. In cases in which additional evidence is presented to the Board or the hearing examiner, the Board or the hearing examiner may modify the decisions and orders as the additional evidence may warrant and shall file with the reviewing court a transcript of the additional evidence together with any modifications of the decision and order, all of which become a part of the record on review.
2. The review must be conducted by the court sitting without a jury, and must not be a trial de novo but is confined to the record on review. The filing of briefs and oral argument must be made in accordance with the rules governing appeals in civil cases unless the local rules of practice adopted in the judicial district provide a different procedure.
3. The reviewing court may affirm the decision and order of the Board or the hearing examiner, or it may remand the case for further proceedings or reverse the decision if the substantial rights of the petitioner have been prejudiced because the decision is:
(a) In violation of constitutional provisions;
(b) In excess of the statutory authority or jurisdiction of the Board or the hearing examiner;
(c) Made upon unlawful procedure;
(d) Unsupported by any evidence; or
(e) Arbitrary or capricious or otherwise not in accordance with law.
(Added to NRS by 1987, 1277; A 1991, 931, 2147)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3668 - Judicial review: Appeal; exclusive method of review; costs to transcribe proceedings and transmit record.

1. Any party aggrieved by the final decision in the district court after a review of the decision and order of the Board or the hearing examiner may appeal to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution in the manner and within the time provided by law for appeals in civil cases. The appellate court of competent jurisdiction shall follow the same procedure thereafter as in appeals in civil actions, and may affirm, reverse or modify the decision as the record and law warrant.
2. The judicial review by the district court and the appellate court of competent jurisdiction afforded in this chapter is the exclusive method of review of any actions, decisions and orders in hearings held pursuant to NRS 463.361 to 463.366, inclusive. Judicial review is not available for extraordinary common-law writs or equitable proceedings.
3. The party requesting judicial review shall bear all of the costs of transcribing the proceedings before the Board or the hearing examiner and of transmitting the record on review.
(Added to NRS by 1987, 1277; A 1991, 931; 2013, 1785)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.368 - Credit instruments: Validity; enforcement; redemption; penalties; regulations.

1. A credit instrument accepted on or after June 1, 1983, and the debt that the credit instrument represents are valid and may be enforced by legal process.
2. A licensee or a person acting on behalf of a licensee may accept an incomplete credit instrument which:
(a) Is signed by a patron; and
(b) States the amount of the debt in figures,
and may complete the instrument as is necessary for the instrument to be presented for payment.
3. A licensee or person acting on behalf of a licensee:
(a) May accept a credit instrument that is payable to an affiliated company or may complete a credit instrument in the name of an affiliated company as payee if the credit instrument otherwise complies with this subsection and the records of the affiliated company pertaining to the credit instrument are made available to agents of the Board upon request.
(b) May accept a credit instrument either before, at the time or after the patron incurs the debt. The credit instrument and the debt that the credit instrument represents are enforceable without regard to whether the credit instrument was accepted before, at the time or after the debt is incurred.
4. This section does not prohibit the establishment of an account by a deposit of cash, recognized traveler’s check, or any other instrument which is equivalent to cash.
5. If a credit instrument is lost or destroyed, the debt represented by the credit instrument may be enforced if the licensee or person if acting on behalf of the licensee can prove the existence of the credit instrument.
6. A patron’s claim of having a mental or behavioral disorder involving gambling:
(a) Is not a defense in any action by a licensee or a person acting on behalf of a licensee to enforce a credit instrument or the debt that the credit instrument represents.
(b) Is not a valid counterclaim to such an action.
7. Any person who violates the provisions of this section is subject only to the penalties provided in NRS 463.310 to 463.318, inclusive. The failure of a person to comply with the provisions of this section or the regulations of the Commission does not invalidate a credit instrument or affect the ability to enforce the credit instrument or the debt that the credit instrument represents.
8. The Commission may adopt regulations prescribing the conditions under which a credit instrument may be redeemed or presented to a bank or credit union for collection or payment.
9. The Commission may adopt regulations:
(a) Allowing a licensee to accept an electronic signature from a patron on a credit instrument; and
(b) Prescribing the conditions for the validity of such an electronic signature.
(Added to NRS by 1983, 828; A 1985, 798; 1989, 400; 1991, 817; 1995, 1499; 1999, 1500; 2021, 1303)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.369 - Records to be maintained; expiration of obligation to pay patron; quarterly report; payment of percentage of value to Commission; regulations; "wagering voucher" defined.

1. Whenever a nonrestricted licensee owes a patron a specific amount of money as the result of a wagering voucher which remains unpaid because of the failure of the patron to claim the value, regardless of whether the identity of the patron is known, the nonrestricted licensee shall maintain a record of the obligation in accordance with the regulations adopted by the Commission.
2. Unless the Commission specifies by regulation a shorter period in which a wagering voucher must be redeemed, upon the expiration date assigned to a wagering voucher issued in this State or 180 days after a wager is placed, whichever period is less, the obligation of the nonrestricted licensee to pay the patron any value remaining on a wagering voucher expires.
3. Each nonrestricted licensee shall, for the previous calendar quarter, report to the Commission on or before the 15th day of the month following that calendar quarter any wagering voucher that expires pursuant to this section. The licensee shall remit to the Commission with each report payment equal to 75 percent of the value of the expired wagering vouchers included on the report.
4. The Commission shall pay over all money collected pursuant to this section to the State Treasurer to be deposited for credit to the State General Fund.
5. The Commission shall adopt regulations prescribing procedures which nonrestricted licensees must follow to comply with the provisions of this section.
6. As used in this section, "wagering voucher" means a printed wagering instrument, or digital representation thereof, issued by a gaming establishment operating under a nonrestricted license, that has a fixed dollar wagering value which can only be used to acquire an equivalent value of cashable credits or cash.
(Added to NRS by 2011, 2835; A 2013, 162; 2021, 1304)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.371 - Computation of gross revenue: Credit instruments; cash and its equivalents.

1. For the purposes of this chapter, except as otherwise provided in subsection 3, the computation of gross revenue must include the face value of any credit instrument accepted on or after July 1, 1981, if, within 5 years after the last day of the month following the month in which the instrument was accepted by the licensee, the Board determines that:
(a) The instrument was not signed by the patron or otherwise acknowledged by the patron in a written form satisfactory to the Board;
(b) The licensee did not have an address for the patron at the time of accepting the instrument, or, in lieu of that address, has not provided the Board, within a reasonable time after its request, the current address of the patron to whom the credit was extended;
(c) The licensee has not provided the Board any evidence that the licensee made a reasonable effort to collect the debt;
(d) The licensee has not provided the Board any evidence that the licensee checked the credit history of the patron before extending the credit to the patron;
(e) The licensee has not produced the instrument within a reasonable time after a request by the Board for the instrument unless it:
(1) Is in the possession of a court, governmental agency or financial institution;
(2) Has been returned to the patron upon the patron’s partial payment of the instrument;
(3) Has been stolen and the licensee has made a written report of the theft to the appropriate law enforcement agency; or
(4) Cannot be produced because of any other circumstance which is beyond the licensee’s control;
(f) The signature of the patron on the instrument was forged and the licensee has not made a written report of the forgery to the appropriate law enforcement agency; or
(g) Upon an audit by the Board, the licensee requested the auditors not to confirm the unpaid balance of the debt with the patron and there is no other satisfactory means of confirmation.
2. For the purposes of this chapter, the computation of gross revenue must not include cash or its equivalent which is received in full or partial payment of a debt previously included in the computation of gross revenue pursuant to subsection 1.
3. Subsection 1 does not apply to any credit instrument which is settled for less than its face amount to:
(a) Induce a partial payment;
(b) Compromise a dispute;
(c) Retain a patron’s business for the future; or
(d) Obtain a patron’s business if:
(1) An agreement is entered into to discount the face amount of a credit instrument before it is issued to induce timely payment of the credit instrument; and
(2) The percentage of discount of the instrument is reasonable as compared to the prevailing practice in the industry.
(Added to NRS by 1981, 1542; A 1983, 829; 1987, 396, 1234, 1235)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3715 - Computation of gross revenue: Items which may be deducted.

1. In calculating gross revenue, any prizes, premiums, drawings, benefits or tickets that are redeemable for money or merchandise or other promotional allowance, except money or tokens paid at face value directly to a patron as the result of a specific wager, must not be deducted as losses from winnings at any game except a slot machine.
2. In calculating gross revenue, the amount of cash paid to fund periodic payments may be deducted as losses from winnings for any game.
3. In calculating gross revenue from slot machines, keno and bingo, the actual cost to the licensee of any personal property distributed to a patron as the result of a specific legitimate wager may be deducted as a loss, but not travel expenses, food, refreshments, lodging or services.
4. In calculating gross revenue from bingo, a licensee who provides a patron with additional play at bingo as the result of an initial wager may deduct as losses from winnings all money or tokens paid directly to that patron as a result of such additional play.
(Added to NRS by 1981, 1073; A 1985, 804, 2146; 1987, 90; 1991, 533; 1995, 761, 1500; 2021, 3388)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3717 - Compilation of information concerning gross revenue reported by licensees; summary of compiled information available for public review.

The Board shall:
1. Compile the information concerning gross revenue reported by licensees pursuant to NRS 463.370; and
2. Immediately make available to the public a summary of the compiled information.
(Added to NRS by 2003, 1169)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.372 - Slot machines: Counting for purposes of administering quarterly fee and annual taxes and fees.

For purposes of administering the quarterly state license fee imposed by NRS 463.373, the annual state license fees imposed by NRS 463.375 and 463.3855, and the annual tax imposed by NRS 463.385, the Commission shall prescribe by regulation the manner of counting slot machines whose operations are related to one another.
(Added to NRS by 1969, 616; A 1979, 1737; 1983, 1336)
2023 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.
5. Any person 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 fee prescribed in subsection 1 and shall remit or credit his or her full proportionate share to the licensee on or before the last day of the last month in a calendar quarter, if the licensee is paying the fee in accordance with paragraph (a) of subsection 2, or, if the licensee is paying the fee in accordance with paragraph (b) of subsection 2, on or before the date on which the licensee pays the fee. A licensee is not liable to any person who is authorized to receive a share of the revenue from any slot machine that is operated on the premises of the licensee for that person’s proportionate share of the fee prescribed in subsection 1.
(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; 2023, 1498)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.375 - Quarterly fee for state license for nonrestricted operation; proportionate share of 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 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; 2021, 3389)
2023 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)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.3855 - Annual fee for license for operator of slot machine route.

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, 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; 2021, 3391)
2023 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)
2023 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.

1. Except as otherwise provided in NRS 463.386, the Commission shall charge and collect from each licensee who concludes a gaming operation 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.
2. 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 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; 2021, 1304)
2023 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, 463.373 to 463.3855, inclusive, 463.450, 463.660, 463.677, 463.760, 463.765 and 464.015, 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; 2023, 1499)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.395 - Limitations on amount of fee for license or rate of tax imposed by local government.

1. The license fee or tax imposed by a local government for conducting, carrying on or operating any gambling game, slot machine or other game of chance must not exceed:
(a) The amount, if charged per person, establishment, game or machine; or
(b) The rate, if charged according to revenue,
which was in effect for that purpose on or before April 27, 1981.
2. If on that date the local government:
(a) Was in existence, had a population of less than 2,000 and was not collecting or authorized by ordinance to collect such a fee or tax, the local government may impose such a fee or tax in an amount approved by the Nevada Tax Commission which is not greater than the largest fee or tax imposed by a local government of the same kind. The fee or tax must not be increased.
(b) Was in existence, had a population of less than 2,000, and was authorized to collect but was not collecting such a fee or tax, the local government may impose such a fee or tax in an amount not greater than that authorized by ordinance.
(c) Was collecting a fee or tax which is afterward held to be invalid, the local government may impose a new fee or tax no greater in amount of estimated revenue to be derived than the fee or tax held invalid.
(Added to NRS by 1981, 568; A 1985, 1152; 1987, 936)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.400 - Penalty for willful evasion of payment of fees for license and other acts and omissions.

Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by NRS 463.370, 463.373 to 463.3855, inclusive, 463.390, 463.450 and 463.760 to 463.775, inclusive, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, or any licensee who puts additional games into play without authority of the Commission to do so or any licensee who fails to remit any license fee provided for by this chapter when due is in addition to the amount due liable for a penalty of the amount of the license fee evaded or not paid, collected or paid over. The penalty must be assessed and collected in the same manner as are other charges, license fees and penalties under this chapter.
[Part 10e:99:1931; added 1945, 492; A 1947, 734; 1949, 114; 1955, 760]—(NRS A 1965, 1036; 1967, 676, 822, 888; 1981, 1098; 1983, 1337; 1997, 1196; 2001, 3089)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.4071 - Application for license to operate gaming salon; fee; costs for investigation.

1. A licensee may apply to the Board, on forms prescribed by the Board, for a license to operate a gaming salon.
2. A nonrefundable application fee in the amount of $5,000 must accompany the application for a license to operate a gaming salon.
3. An applicant must pay the costs incurred by the Board for investigation of an application.
(Added to NRS by 2001, 896; A 2003, 1170)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.4073 - Regulations establishing policies and procedures for approval of license to operate gaming salon and standards of operation.

The Commission shall, with the advice and assistance of the Board, adopt regulations setting forth:
1. The policies and procedures for approval of a license to operate a gaming salon.
2. The standards of operation for a gaming salon, including, without limitation, policies and procedures governing:
(a) Surveillance and security systems.
(b) The games offered. The regulations must provide that the games offered must include table games and may include slot machines.
(c) Minimum wagers for any game offered. The regulations must provide that minimum wagers for slot machines must not be less than $500.
(Added to NRS by 2001, 896; A 2003, 1171)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.4076 - Admission of patrons to gaming salon: Conditions; restrictions; resolution of disputes.

1. The admission of a patron to a gaming salon:
(a) May be restricted on the basis of the financial criteria of the patron as established by the licensee and approved by the Board; and
(b) Must not be restricted on the basis of the race, color, religion, national origin, ancestry, physical disability, sex, sexual orientation, or gender identity or expression of the patron.
2. Any unresolved dispute with a patron concerning restriction of admission to a gaming salon shall be deemed a dispute as to the manner in which a game is conducted pursuant to NRS 463.362 and must be resolved pursuant to NRS 463.362 to 463.366, inclusive.
(Added to NRS by 2001, 896; A 2003, 1171; 2017, 1077)
2023 Nevada Revised Statutes › Chapter 463 - Licensing and Control of Gaming › NRS 463.408 - Application; fee; conditions and limitations.

1. As used in this section, "holidays or special events" refers to periods during which the influx of tourist activity in this State or any area thereof may require additional or alternative industry accommodation as determined by the Board.
2. Any licensee holding a valid license under this chapter may apply to the Board, on application forms prescribed by the Board, for a holiday or special event permit to:
(a) Increase the licensee’s game operations during holidays or special events; or
(b) Provide persons who are attending a special event with gaming in an area of the licensee’s establishment to which access by the general public may be restricted.
3. The application must be filed with the Board at least 15 days before the date of the holiday or special event.
4. If the Board approves the application, it shall issue to the licensee a permit to operate presently existing games or any additional games in designated areas of the licensee’s establishment. The number of additional games must not exceed 50 percent of the number of games operated by the licensee at the time the application is filed. The permit must state the period for which it is issued and the number, if any, of additional games allowed. For purposes of computation, any fractional game must be counted as one full game. The licensee shall present any such permit on the demand of any inspecting agent of the Board or Commission.
5. Before issuing any permit, the Board shall charge and collect from the licensee a fee of $14 per game per day for each day the permit is effective. The fees are in lieu of the fees required under NRS 463.380, 463.383 and 463.390.
6. The additional games allowed under a permit must not be counted in computing the tax imposed by NRS 368A.200.
7. If any such additional games are not removed at the time the permit expires, the licensee is immediately subject to the fees provided for in this chapter.
(Added to NRS by 1969, 510; A 1975, 166; 1987, 617; 1993, 313; 2003, 20th Special Session, 212)