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.

Source: Section 463.388 — Determination of deficiency: Recomputation or estimate of taxes or fees; accrual of interest on unpaid taxes; offsetting overpayments; refund of excess., https://www.­leg.­state.­nv.­us/NRS/NRS-463.­html#NRS463Sec388.

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

§ 463.388’s source at nv​.us