NRS 463.386
Credit for prepaid fees for license upon transfer of gaming license for continuing operation

  • regulations.

1.

If the Commission approves the issuance of a license for gaming operations at the same location that is currently licensed, or locations that are currently licensed if the license is for the operation of a slot machine route, the Chair of the Board, in consultation with the Chair of the Commission may administratively determine that, for the purposes of NRS 463.370 and 463.373 to 463.3855, inclusive, the gaming license shall be deemed transferred, the previously licensed operation shall be deemed a continuing operation and credit must be granted for prepaid license fees, if the Chair of the Board makes a written finding that such determination is consistent with the public policy of this State pursuant to NRS 463.0129.

2.

The Chair of the Board may refer a request for administrative determination pursuant to this section to the Board and the Commission for consideration, or may deny the request for any reasonable cause. A denial may be submitted for review by the Board and the Commission in the manner set forth by the regulations adopted by the Commission which pertain to the review of administrative approval decisions.

3.

Except as otherwise provided in this section, no credit or refund of fees or taxes may be made because a gaming establishment ceases operation.

4.

The Commission may, with the advice and assistance of the Board, adopt regulations consistent with the policy, objects and purposes of this chapter as it may deem necessary to carry out the provisions of this section.

Source: Section 463.386 — Credit for prepaid fees for license upon transfer of gaming license for continuing operation; regulations., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec386.

463.370
Monthly fee for state license 463.371
Computation of gross revenue: Credit instruments 463.372
Slot machines: Counting for purposes of administering quarterly fee and annual taxes and fees. 463.373
Quarterly fee for state license for restricted operation. 463.375
Quarterly fee for state license for nonrestricted operation 463.380
Annual fee for state license based on number of games operated. 463.383
Quarterly fee for state license based on number of games operated. 463.385
Annual excise tax upon slot machines: Imposition 463.386
Credit for prepaid fees for license upon transfer of gaming license for continuing operation 463.387
Refund of excessive state fees or taxes paid 463.388
Determination of deficiency: Recomputation or estimate of taxes or fees 463.389
Remedies of State are cumulative. 463.390
Quarterly fee for county license 463.395
Limitations on amount of fee for license or rate of tax imposed by local government. 463.400
Penalty for willful evasion of payment of fees for license and other acts and omissions. 463.3715
Computation of gross revenue: Items which may be deducted. 463.3717
Compilation of information concerning gross revenue reported by licensees 463.3855
Annual fee for license for operator of slot machine route or inter-casino linked system. 463.3856
Annual fee for license for operator of information service 463.3857
Fees from licensee who concludes gaming operation: Final fee based on total outstanding value of collectible credit instruments 463.3881
Determination of deficiency: Notice. 463.3882
Determination of deficiency: Lien. 463.3883
Redetermination: Time for filing and contents of petition
Last Updated

Feb. 5, 2021

§ 463.386’s source at nv​.us