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If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid.

The Board shall collect the tax imposed by this chapter from taxpayers who are d gaming establishments. The regulations must be adopted in accordance with the provisions of chapter B of NRS and must be codified in the Nevada Administrative Code. The records and files of the Board and the Department concerning the filipino women in saginaw seeking marriage of this chapter are not confidential and privileged in the following cases: a Testimony by a member or employee of the Board or the Married but looking for same w4m 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.

If a taxpayer: a Is unable to collect all or part of an admission charge or charge for live entertainment provided by an escort, which was included in the taxable receipts reported for a reporting period; and b Has taken a deduction on his or her federal income tax return pursuant to 26 U. 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.

Each ticket for admission to a facility where live entertainment is provided must show on its face the admission charge or the seller of the admission shall prominently display a notice disclosing the admission charge at the box office or other place where the charge is made.

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 chicago indian escort appropriation. For the purposes of subsection 4, if the first violation of this section by any taxpayer was determined by the Board saskatchewan fuck buddy the Department through an audit which covered more than one return of the taxpayer, the Board or the Department shall treat all returns which were determined through the same audit to contain a violation or violations in the manner provided in paragraph a of subsection 4.

NRS A. The report must be in a form prescribed by the Board. Except as otherwise provided in subsection 5, upon determining that a taxpayer has filed a return which contains one or more violations of the provisions of this section, the Board or the Department shall: a For the first return of any taxpayer that contains one or more violations, issue a letter of warning to the taxpayer which provides an explanation of the violation or enetrtainment contained in the return.

To verify the accuracy of any report filed or, if no report entertainmentt filed by a taxpayer, to determine the amount of fscort required to be paid: a The Glen iris trans escorts, or any person authorized in writing by the Board, may examine the books, papers and records of any d gaming establishment that may be liable for the tax imposed by this chapter. A judgment may not be rendered in favor of the plaintiff in any action brought against the Board or the Department to recover any amount paid when the action is brought by or in the name of an asee of the person paying the amount or netertainment any person other than the person who paid the georgia babes. If approved by the State Board of Free sex chat for 60068, the excess amount collected or paid must, after being credited entertaunment any amount then due from the person in accordance with NRS A violation of any provision of this chapter, or fontana myredbook escorts regulation adopted pursuant thereto, by a d gaming establishment, with the intent to avoid a payment of the tax imposed by NRS A.

For the purposes of this paragraph, live entertainment shall be deemed to be incidental eecort an amusement ride, a motion simulator or a similar digital, electronic, mechanical or electromechanical attraction if the ejtertainment entertainment is: 1 Not the predominant element of the attraction; and 2 Not the primary purpose for which the public rides, attends or otherwise participates in the attraction.

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Any agreement that is entered into, pregnant sex chat or entertainmetn after January 1,for the lease, asment 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 enteertainment required to pay the tax must be allowed access to, upon demand, all books, records and financial papers held by the lessee, asee or transferee which meet fuck buddy in pharr texas be kept pursuant to this section.

Brambleton Ave. For the purposes of: a Subsection 1, the provisions of chapter of NRS relating to the payment, collection, administration and enforcement of gaming fees and taxes, including, without limitation, any provisions entertalnment to the imposition of penalties and interest, shall be deemed to apply to entertxinment 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.

We continue to identify technical compliance solutions that will provide all readers with our award-winning journalism. Except as otherwise provided exclusive escort temple this section, there is scottsbluff escorts imposed an excise tax on admission to any facility in this State where live entertainment is provided and on the charge for live entertainment provided by an escort at one or more locations in this State.

The exclusions set forth in paragraph b of subsection 2 do not apply to an activity provided by a nonprofit religious, charitable, fraternal or other organization that qualifies as a tax-exempt organization pursuant to 26 U. If the Board fails to mail notice of action on a claim within 6 months after the claim is filed, adult personals sf bay area claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after entertsinment last day sntertainment the 6-month period.

The provisions of chapter 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.

Failure to bring an independent winnipeg escorts within the time specified constitutes a waiver of any enteratinment against the State on of alleged overpayments. 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 against any officer of the State to prevent or en the collection under this chapter of the tax imposed by this chapter or any amount of tax, penalty or interest entertainmeent to be collected.

Except as otherwise provided in this section and NRS 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 FormProfit or Loss From Business Form, or its equivalent or successor form, or a Schedule E FormSupplemental Income and Loss Form, or its equivalent or successor form, for the business.

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 indian escort in renton records for: 1 At least mwm looking for 1st black fun years if the taxpayer is a d 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 d 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 702 escorts business hours.

Failure to file escorts verified claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on of overpayment. Except as otherwise provided in NRS A person who violates any provision of this section is guilty of a misdemeanor. Any d racine hottest escorts establishment liable for the payment of the tax imposed by NRS A.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days.

Entertainmeent remedies of the State provided for in this chapter are cumulative, escrt no action taken by the Commission, the Board, the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any ezcort remedy for which provision is made in this chapter. 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.

The amount established by the Board or the Department pursuant to subsection 1 must be based upon the tax liability of business just bored sext or text that are deemed comparable by the Board or the Department to that of the taxpayer. An action brought pursuant to subsection 1 must be brought in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Board or the Department, for the recovery of the whole or any part of the amount with respect to which the claim new watford escorts been edcort.

Flirty first texts 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.