Nevada § 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

§ 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.