reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.650 - Requirements for refund or credit; examination of records of claimant.

1. If illegally or through error the Department collects or receives any excise tax, penalty or interest imposed pursuant to this chapter, the excise tax, penalty or interest must be refunded to the person who paid the tax, penalty or interest. A written application for a refund, including, without limitation, a request for a refund that is submitted on an amended tax return, stating the specific grounds therefor, must be made within 12 months after the date of payment, whether or not the excise tax, penalty or interest was paid voluntarily or under protest.
2. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time limit.
3. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the special fuel supplier or special fuel dealer.
4. All amounts refunded pursuant to the provisions of this chapter must be paid from the State Highway Fund on claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
5. A licensed special fuel user operating interstate or off road, or both, who can prove to the satisfaction of the Department that his or her special fuel purchases in Nevada exceed his or her use of the special fuel over the highways of this State for a certain quarter must apply credit to any excise taxes, penalties or interest required by this chapter or fees, taxes, penalties or interest applicable pursuant to chapter 371, 482 or 706 of NRS and any balance may be refunded or credited to succeeding reports.
6. A person who wishes to apply for a refund of the tax on special fuel paid by the person pursuant to subsection 5 of NRS 366.207 must:
(a) Submit an application for the refund on a form prescribed by the Department; and
(b) Establish to the satisfaction of the Department that within a period of 6 months the person purchased not less than 200 gallons of special fuel in this State which was used for a purpose that is exempt from the tax on special fuel pursuant to NRS 366.200.
The Department shall refund to an applicant who complies with the provisions of this subsection a refund in an amount equal to the tax paid by the applicant less the percentage allowed the special fuel supplier pursuant to NRS 366.390.
7. To establish the validity of any claim for a refund, the Department may, upon demand, examine the books and records of the claimant. The failure of the claimant to accede to such a demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.
8. No refund of special fuel taxes may be made for off-highway use of special fuel consumed in watercraft in this State for recreational purposes.
[20:364:1953]—(NRS A 1957, 607; 1969, 581; 1971, 88; 1973, 704; 1983, 474; 1987, 492, 968; 1995, 2377; 1997, 3404; 1999, 155; 2003, 2918; 2007, 1585)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.655 - Requirements for refund to bona fide farmer or rancher.

1. Any person determined by the Department to be a bona fide farmer or rancher, not engaged in other activities which would distort his or her highway usage, may claim a refund only on the basis of 80 percent of his or her bulk purchases of special fuel, without the necessity of maintaining records of use.
2. Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the Department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the Department.
3. The provisions of this section do not exempt any person from any requirement to maintain records of use otherwise applicable to bulk purchases pursuant to any other state or federal law.
4. The Department may adopt such regulations as it determines necessary to carry out the purposes of this section, including, without limitation, any regulations relating to the determination of the amount of the refund available to a person who claims a refund pursuant to this section and who files a request for reimbursement pursuant to NRS 373.083.
5. For the purposes of this section, "bulk purchases" means purchases of more than 50 gallons of special fuel which are not placed directly into the tanks of motor vehicles.
(Added to NRS by 2015, 1115)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.660 - Prohibition against issuance of injunction or other process to prevent collection of tax; action against State Treasurer after payment under protest.

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 any officer thereof to prevent or enjoin the collection pursuant to this chapter of any excise tax or other amount required to be collected.
2. After payment of any such excise tax or other amount under protest, verified and setting forth the grounds of objection to the legality thereof, filed with the Department at the time of payment of the tax or other amount protested, the special fuel supplier, special fuel dealer or special fuel user making the payment may bring an action against the State Treasurer in the District Court in and for Carson City for the recovery of the amount so paid under protest.
[Part 21:364:1953]—(NRS A 1957, 608; 1969, 334; 1995, 2378; 1997, 3405)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.670 - Action to recover amount paid: Time to sue; waiver of right; consideration of grounds of illegality.

1. No action authorized by subsection 2 of NRS 366.660 may be instituted more than 90 days after payment under protest has been made. Failure to bring suit within the 90 days shall constitute a waiver of any and all demands against the State on account of alleged overpayments.
2. No grounds of illegality shall be considered by the court other than those set forth in the protest filed at the time of such payment.
[Part 21:364:1953]
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.680 - Judgment for plaintiff: Disposition of amount; interest.

1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise tax or other amount due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.
2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount found to have been collected illegally from the date of payment of such amount to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.
[Part 21:364:1953]—(NRS A 1957, 608)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.685 - Records, receipts, invoices and other papers regarding special fuel: Maintenance and availability; violation of provisions.

1. Every special fuel supplier, special fuel dealer, special fuel exporter, special fuel transporter, special fuel user, special fuel manufacturer and retailer, and every other person transporting or storing special fuel in this State shall keep such records, receipts, invoices and other pertinent papers with respect thereto as the Department requires.
2. The records, receipts, invoices and other pertinent papers described in subsection 1 must be preserved for 4 years after the date on which the record, receipt, invoice or other pertinent paper was created or generated.
3. The records, receipts, invoices and other pertinent papers must be available at all times during business hours to the Department or its authorized agents.
4. In addition to any other penalty that may be imposed, any violation of the provisions of this section constitutes grounds for the Department to deny any future application for a license pursuant to this chapter that is submitted by a person who is determined to be responsible for the violation.
[22:364:1953]—(NRS A 1957, 601; 1969, 577; 1977, 378; 1987, 965; 1995, 2371; 1997, 3396; 2003, 2912; 2005, 1152; 2007, 1579; 2009, 2640)—(Substituted in revision for NRS 366.140)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.688 - Records of retailers: Maintenance, contents and inspection.

1. Every retailer shall maintain and keep within the State for a period of 4 years a true record of special fuel received, the price thereof and the name of the person who supplied the special fuel, together with delivery tickets, invoices and such other records as the Department may require.
2. Such records are subject to inspection by the Department or its authorized agents at all times during business hours.
(Added to NRS by 2007, 1578)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.692 - Records of shipments: Preparation, contents and use.

1. Each special fuel supplier or special fuel manufacturer shall prepare and provide a record of shipment to each person who purchases more than 25 gallons of special fuel and transports the special fuel from the place of purchase. The record of shipment must include the:
(a) Place where the special fuel was purchased;
(b) Place to which the purchaser declares the special fuel will be transported;
(c) Number of gallons of special fuel transported;
(d) Color and concentration of the dye added to the special fuel, if any; and
(e) Name and address of the purchaser of the special fuel.
2. Each person who transports special fuel in this State shall:
(a) Keep the record of shipment required by subsection 1 in the vehicle in which the special fuel is transported until the special fuel is delivered to the purchaser; and
(b) Upon request from a peace officer, allow the peace officer to inspect the record of shipment.
(Added to NRS by 1995, 2369; A 2009, 2640)—(Substituted in revision for NRS 366.690)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.695 - Monthly reports of deliveries by special fuel transporters.

1. Every special fuel transporter, except a wholesale distributor transporting the products of a special fuel supplier licensed pursuant to this chapter, who transports special fuel in interstate commerce to or from any point within this State, or solely within this State, shall report all of those deliveries to the Department.
2. A report must be made for each calendar month and must be filed not later than the last day of each month for the deliveries made during the preceding month. The report must show:
(a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made;
(b) The date of each delivery;
(c) The number of gallons of special fuel delivered for each delivery; and
(d) Such other information as the Department may require.
(Added to NRS by 1995, 2370; A 2003, 2918; 2007, 1585)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.697 - Monthly reports by special fuel manufacturers.

Each special fuel manufacturer shall, not later than the last day of each month, submit to the Department a written report which sets forth:
1. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded in this State;
2. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer manufactured, blended, produced, refined, prepared, distilled or compounded for personal use in this State;
3. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or delivered in this State;
4. The name and mailing address of each person to whom the special fuel manufacturer sold or delivered special fuel containing biodiesel or biodiesel blend in this State; and
5. The number of gallons of special fuel containing biodiesel or biodiesel blend the special fuel manufacturer sold or distributed to each person described in subsection 4.
(Added to NRS by 2009, 2632)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.700 - Deposit in Motor Vehicle Fund; limitation on use.

All money received by the Department pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund. An amount equal to that part of the tax collected pursuant to NRS 366.190 which represents 5 cents of the tax per gallon, minus the portion of that amount used to administer the Department of Motor Vehicles, must be used exclusively for the construction and maintenance of public highways, and may not be used to purchase equipment related thereto.
[Part 29:364:1953]—(NRS A 1975, 213; 1991, 1903; 2001, 2601)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.710 - False or fraudulent reports: Penalty.

Any person required to make, render, sign or verify any report who makes any false or fraudulent report with intent to defeat or evade the assessment required by law to be made shall be guilty of a gross misdemeanor.
[Part 28:364:1953]—(NRS A 1967, 562)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.715 - Sealing of special fuel pump or metered pipes and hoses of rack: Conditions; notice.

1. The Department may seal a special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of a rack of a special fuel dealer or special fuel supplier, if the retailer, special fuel dealer or special fuel supplier:
(a) Becomes delinquent in payment of any amount due pursuant to the provisions of this chapter;
(b) Operates without the license required by the provisions of this chapter; or
(c) Operates without the bond or cash deposit required by the provisions of this chapter.
2. A special fuel pump of a retailer or special fuel dealer, or the metered pipes and hoses of the rack of a special fuel dealer or special fuel supplier, may be sealed until all required reports are filed, the tax, penalties and interest are paid in full, the required license is obtained and the bond or cash deposit is provided.
3. Before sealing a fuel pump or the metered pipes and hoses of a rack, the Department must send a notice by registered or certified mail to the retailer, special fuel dealer or special fuel supplier at his or her last known address ordering him or her to appear before the Department at a time not less than 10 days after the mailing of the notice and show cause why the fuel pump or the metered pipes and hoses of the rack should not be sealed.
(Added to NRS by 1989, 1417; A 1995, 2378; 1997, 3405; 2007, 1586)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.717 - Sale or distribution of special fuel in this State by special fuel exporter: Prohibition; penalty; payment of tax.

A special fuel exporter shall not sell or distribute special fuel in this State. A special fuel exporter who violates the provisions of this section:
1. Is guilty of a misdemeanor; and
2. Shall, within the period prescribed in NRS 366.370, pay to the Department the tax imposed pursuant to NRS 366.190 on all special fuel sold or distributed in this State.
(Added to NRS by 1995, 2370)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.720 - Unlawful acts; penalty.

1. Any person who:
(a) Fails or refuses to pay the tax imposed by this chapter;
(b) Engages in business in this State as a special fuel manufacturer, special fuel user, special fuel exporter, special fuel dealer or special fuel supplier, or acts in this State as a special fuel transporter, without being the holder of a license to engage in that business or to act in that capacity;
(c) Fails to make any of the reports required by this chapter;
(d) Makes any false statement in any application, report or statement required by this chapter;
(e) Refuses to permit the Department or any authorized agent to examine records as provided by this chapter;
(f) Fails to keep proper records of quantities of special fuel received, produced, refined, manufactured, compounded, used or delivered in this State as required by this chapter;
(g) Makes any false statement in connection with an application for the refund of any money or taxes provided in this chapter;
(h) Violates the provisions of NRS 366.265;
(i) Fails or refuses to stop his or her motor vehicle for an inspection to determine if all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid; or
(j) Refuses to allow the Department or an authorized agent to inspect a motor vehicle to determine whether all excise taxes due pursuant to the provisions of this chapter are being properly reported and paid,
is guilty of a misdemeanor.
2. Each day or part thereof during which any person engages in business as a special fuel manufacturer, special fuel dealer, special fuel supplier or special fuel exporter or acts as a special fuel transporter without being the holder of a license authorizing him or her to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
[Part 28:364:1953]—(NRS A 1957, 608; 1995, 2378; 1997, 3406; 1999, 1275; 2003, 2919; 2007, 1586; 2009, 2640)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.733 - Sale or distribution of dyed special fuel: Prerequisites; administrative fine for violation.

1. A retailer or any other person who sells or distributes dyed special fuel shall not sell or distribute the dyed special fuel unless the retailer or person controls the access to the dyed special fuel.
2. A retailer or other person may sell or distribute the dyed special fuel only to a purchaser who has been approved to purchase the dyed special fuel from the retailer or other person. To be approved to purchase dyed special fuel from a retailer or other person, a purchaser must provide to the retailer or other person a written statement of acknowledgment and intended use on a form provided by the Department and completed by the purchaser that includes:
(a) The full name and address of the purchaser;
(b) A description of the manner in which the purchaser intends to use the dyed special fuel;
(c) An attestation indicating that the purchaser:
(1) Will only use the dyed special fuel for a purpose that is not taxable pursuant to this chapter; and
(2) Is aware of the penalties set forth in NRS 366.735, a copy of which must be included on the statement; and
(d) The signature of the purchaser.
3. A retailer or other person who sells or distributes dyed special fuel shall keep on file a completed statement of acknowledgment and intended use for each person approved to purchase dyed special fuel from the retailer or other person.
4. In addition to any action that may be taken pursuant to chapter 360A of NRS, the Department may impose on a retailer or any other person who violates the provisions of subsection 1 an administrative fine of not more than $10,000 for each violation.
(Added to NRS by 2005, 1151)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.735 - Disciplinary action for fraudulent use of special fuel.

1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack:
(a) Sells or stores for personal consumption any dyed special fuel for a use which the person selling or storing such fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department;
(b) Willfully decreases or attempts to decrease the concentration of any dye in any special fuel intended to be used for a taxable purpose and does not report and pay the applicable tax to the Department;
(c) Uses dyed special fuel for a taxable purpose and does not report and pay the applicable tax to the Department;
(d) Willfully increases or attempts to increase the volume of any special fuel intended to be used for a taxable purpose by adding to the fuel any quantity of special fuel for which the tax imposed pursuant to this chapter has not been paid or any quantity of other product for which any tax imposed pursuant to the laws of this State has not been paid; or
(e) Willfully manufactures, sells, distributes for sale or attempts to manufacture, sell or distribute for sale any special fuel intended to be used for a taxable purpose and for which the tax imposed pursuant to this chapter has not been paid.
2. For any violation described in subsection 1, the Department may:
(a) If the violation is a first offense, impose an administrative fine of not more than $2,500 and suspend any license issued to that person pursuant to this chapter for not more than 30 days;
(b) If the violation is a second offense within a period of 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to that person pursuant to this chapter for not more than 60 days; and
(c) If the violation is a third or subsequent offense within a period of 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to that person pursuant to this chapter.
(Added to NRS by 1999, 1272; A 2005, 1154; 2009, 2641)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.737 - Disciplinary action for sale of special fuel which exceeds biodiesel tolerance for posted biodiesel blend.

1. If the Department determines through an audit that a retailer has sold special fuel containing biodiesel or biodiesel blend which substantially exceeds the biodiesel tolerance for the biodiesel blend posted by the retailer, the Department may:
(a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the special fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000.
(b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the special fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000.
(c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the special fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.
2. As used in this section:
(a) "Substantially exceeds" means that a special fuel contains a biodiesel blend which exceeds the total volume displayed on the special fuel pump in an amount established by the Department.
(b) "Supplier" includes a person who acts as a supplier of special fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter.
(c) "Violation year" means any calendar year in which the retailer or supplier commits a violation.
(Added to NRS by 2009, 2632)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.740 - Imposition and deposit of administrative fines; opportunity for hearing; injunctions and other remedies.

1. Except as otherwise provided in NRS 366.733, 366.735 and 366.737, the Department may impose an administrative fine, not to exceed $2,500, for a violation of any provision of this chapter, or any regulation or order adopted or issued pursuant thereto.
2. The Department shall afford to any person fined pursuant to this section or NRS 366.733, 366.735 or 366.737 an opportunity for a hearing pursuant to the provisions of NRS 233B.121.
3. All administrative fines collected by the Department pursuant to subsection 1 or NRS 366.733, 366.735 or 366.737 must be deposited with the State Treasurer to the credit of the State Highway Fund.
4. In addition to any other remedy provided by this chapter, the Department may compel compliance with any provision of this chapter and any regulation or order adopted or issued pursuant thereto by injunction or other appropriate remedy. The Department may institute and maintain in the name of the State of Nevada any such enforcement proceedings.
(Added to NRS by 1995, 2370; A 1999, 1275; 2005, 1154; 2009, 2641)
2023 Nevada Revised Statutes › Chapter 366 - Tax on Special Fuel › NRS 366.750 - Enforcement by sheriffs and other peace officers.

County sheriffs and all other peace officers and traffic officers of this State shall, without further compensation, assist in the enforcement of this chapter, and make arrests for that purpose when requested by the Department or its duly authorized agents.
(Added to NRS by 2007, 1578)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 368A.020 to 368A.115, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 20th Special Session, 146; A 2005, 2480; 2005, 22nd Special Session, 140; 2015, 3762; 2021, 2708)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.020 - "Admission charge" defined.

1. Except as otherwise provided in this section, "admission charge" means the total amount, expressed in terms of money, of consideration paid for the right or privilege to enter or have access to a facility where live entertainment is provided.
2. Except as otherwise provided in this section or NRS 368A.200 or any other specific statute, the term includes, without limitation, an entertainment fee, a cover charge, a required minimum purchase of food, beverages or merchandise, a membership fee and a service charge or any other fee or charge that is required to be paid in exchange for admission to a facility where live entertainment is provided.
3. The term does not include:
(a) The value of an admission to a facility provided to a patron on a complimentary basis, unless the complimentary admission is associated with a separate purchase that is required for the patron to enter or have access to the facility; or
(b) A charge for the right or privilege of entering, or having access to, a particular portion within a facility, that is in addition to a charge described in subsection 1 or 2, including, without limitation, a charge for:
(1) Food, beverages or merchandise that is in addition to a required minimum purchase of food, beverages or merchandise as described in subsection 2; or
(2) Access to tables, seats, lounge chairs or particular areas near a swimming pool.
4. Except as otherwise provided in this subsection, the term does not include license or rental fees for luxury suites, boxes or similar products at facilities with a maximum occupancy of at least 7,500 persons. If the license or rental fee includes the admission of a certain number of patrons to a facility where a live entertainment event is provided, the admission charge is an amount equal to the lowest priced admission charge for the live entertainment event multiplied by the number of admissions to the live entertainment event included in the license or rental fee.
(Added to NRS by 2003, 20th Special Session, 146; A 2005, 2481; 2015, 3762)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.050 - "Business entity" defined.

1. "Business entity" includes:
(a) A corporation, partnership, proprietorship, limited-liability company, business association, joint venture, limited-liability partnership, business trust and their equivalents organized under the laws of this State or another jurisdiction and any other type of entity that engages in business.
(b) A natural person engaging in a business if that person is deemed to be a business entity pursuant to NRS 368A.120.
2. The term does not include a governmental entity.
(Added to NRS by 2003, 20th Special Session, 146)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.053 - Casual assemblage" defined.

"Casual assemblage" includes, without limitation:
1. Participants in conventions, business meetings or tournaments governed by chapter 463 of NRS, and their guests; or
2. Persons celebrating a friend’s or family member’s wedding, birthday, anniversary, graduation, religious ceremony or similar occasion that is generally recognized as customary for celebration.
(Added to NRS by 2005, 2480)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.057 - "Escort" defined.

1. "Escort" means a person who, for monetary consideration, in the form of a fee, commission or salary, dates, socializes, visits, consorts with or accompanies, or offers to date, socialize, visit, consort with or accompany, another or others to or about social affairs, entertainments or places of amusement or within any place of public resort or within any private quarters. The term does not include a person who advertises, or works as an employee, agent or independent contractor for a person who advertises, that sexual conduct will be provided to a patron, or who solicits, offers to provide or provides acts of sexual conduct to a patron.
2. As used in this section, "sexual conduct" means sexual intercourse, oral-genital contact or any touching of the sexual organs or other intimate parts of a person for the purpose of arousing or gratifying the sexual desire of either person.
(Added to NRS by 2015, 3762)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.058 - "Escort service" defined.

1. "Escort service" means a person who, for a fee, commission, profit, payment or other monetary consideration, furnishes, refers or offers to furnish or refer an escort to a patron, offers to introduce a patron to an escort, or who provides an escort to a patron. The term does not include a person who advertises that an escort will provide sexual conduct to a patron or who solicits, offers to provide or provides acts of sexual conduct to a patron.
2. As used in this section, "sexual conduct" has the meaning ascribed to it in NRS 368A.057.
(Added to NRS by 2015, 3762)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.060 - "Facility" defined.

"Facility" means any area or premises, indoor or outdoor, where live entertainment is provided and for which consideration is collected for the right or privilege of entering, or having access to, that area or those premises.
(Added to NRS by 2003, 20th Special Session, 147; A 2005, 2481; 2015, 3763)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.075 - "Governmental entity" defined.

"Governmental entity" means:
1. The United States and any of its unincorporated agencies and instrumentalities;
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States;
3. The State of Nevada and any of its unincorporated agencies and instrumentalities; or
4. Any county, city, district or other political subdivision of this State.
(Added to NRS by 2021, 2708)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.110 - "Taxpayer" defined.

"Taxpayer" means:
1. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a licensed gaming establishment, the person licensed to conduct gaming at that establishment.
2. Except as otherwise provided in subsections 3 and 4, if live entertainment that is taxable under this chapter is not provided at a licensed gaming establishment, the owner or operator of the facility where the live entertainment is provided.
3. Except as otherwise provided in subsection 4, if live entertainment that is taxable under this chapter is provided at a publicly owned facility or on public land, the person who collects the taxable receipts.
4. If live entertainment that is taxable under this chapter is provided by an escort, the escort or, if the escort works as an employee, agent or independent contractor for an escort service, the owner or operator of the escort service.
(Added to NRS by 2003, 20th Special Session, 147; A 2015, 3765)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.120 - Natural persons who are deemed to be business entities.

A natural person engaging in a business shall be deemed to be a business entity that is subject to the provisions of this chapter if the person is required to file with the Internal Revenue Service a Schedule C (Form 1040), Profit or Loss From Business Form, or its equivalent or successor form, or a Schedule E (Form 1040), Supplemental Income and Loss Form, or its equivalent or successor form, for the business.
(Added to NRS by 2003, 20th Special Session, 147)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.140 - Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS.

1. The Board shall collect the tax imposed by this chapter from taxpayers who are licensed gaming establishments. The Commission shall adopt such regulations as are necessary to carry out the provisions of this subsection. The regulations must be adopted in accordance with the provisions of chapter 233B of NRS and must be codified in the Nevada Administrative Code.
2. The Department shall:
(a) Collect the tax imposed by this chapter from all other taxpayers; and
(b) Adopt such regulations as are necessary to carry out the provisions of paragraph (a).
3. For the purposes of:
(a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment, collection, administration and enforcement of gaming license fees and taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.
(b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the taxes imposed by this chapter to the extent that those provisions do not conflict with the provisions of this chapter.
4. To ensure that the tax imposed by NRS 368A.200 is collected fairly and equitably, the Commission, the Board and the Department shall:
(a) Jointly, coordinate the administration and collection of that tax and the regulation of taxpayers who are liable for the payment of the tax.
(b) Upon request, assist the other agencies in the collection of that tax.
(Added to NRS by 2003, 20th Special Session, 149; A 2005, 22nd Special Session, 140)
2023 Nevada Revised Statutes › Chapter 368A - Tax on Live Entertainment › NRS 368A.150 - Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear.

1. If:
(a) The Board determines that a taxpayer who is a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Board shall establish an amount upon which the tax imposed by this chapter must be based.
(b) The Department determines that a taxpayer who is not a licensed gaming establishment is taking any action with intent to defraud the State or to evade the payment of the tax or any part of the tax imposed by this chapter, the Department shall establish an amount upon which the tax imposed by this chapter must be based.
2. The amount established by the Board or the Department pursuant to subsection 1 must be based upon the tax liability of business entities that are deemed comparable by the Board or the Department to that of the taxpayer.
3. If:
(a) The Board determines that a taxpayer who is a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Gaming Commission, the Nevada Gaming Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 463 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section.
(b) The Department determines that a taxpayer who is not a licensed gaming establishment is liable for the tax imposed by this chapter but the amount upon which the tax must be based is vague or subjective, not capable of reasonable determination or is the subject of a dispute that cannot be proven to the reasonable satisfaction of the Nevada Tax Commission, the Nevada Tax Commission may establish the amount upon which the tax must be based by multiplying the number of admissions to the facility where the live entertainment was provided by an amount not to exceed $50. The provisions of chapter 360 of NRS relating to the imposition of penalties and interest apply to the determination of the amount of tax owed by the taxpayer pursuant to this section.
(Added to NRS by 2003, 20th Special Session, 152; A 2015, 3766)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)