Nevada § 368A.140 - Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS
Full text of Nevada Nevada Revised Statutes § 368A.140 — Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS, with citation guidance and answers to common questions.
§ 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 368A.140
What does Nevada Revised Statutes § 368A.140 cover?
Section 368A.140 ("Duties of Board, Commission and Department; applicability of chapters 360 and 463 of NRS") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 368A.140?
A common citation format is "Nevada Revised Statutes § 368A.140" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 368A.140 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.