Nev. Admin. Code § 368A.405 - Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies
1. A taxpayer may request an advisory opinion
from the Board concerning any matter relating to the tax imposed by
NRS
368A.200.
2. A request for an advisory opinion must be
in writing and contain the following:
(a) A
statement that the taxpayer is requesting an advisory opinion.
(b) Where applicable, the name of the
facility or facilities where the live entertainment that is the subject of the
advisory opinion is, or will be, provided.
(c) A succinct statement of all the facts and
circumstances necessary for the Board to properly respond to the
request.
(d) A clear, simple
statement of the issue or question to be resolved.
(e) A statement of all statutes, regulations
or other authority which the taxpayer believes may be relevant to the
disposition of the request.
(f) A
statement of the taxpayer's opinion of the proper disposition of the request,
with supporting arguments and authorities.
3. After considering a request submitted
pursuant to this section, the Board may issue a written advisory opinion on the
subject or subjects contained in the request.
4. An advisory opinion issued pursuant to
this section applies only to the taxpayer to whom it is issued and to the
factual situation presented in the request, unless the advisory opinion
explicitly states otherwise.
5. The
Board, in its sole discretion, may publish an advisory opinion issued pursuant
to this section. If the Board publishes an advisory opinion, the Board must
publish only a version of the advisory opinion in which all references to the
name of the taxpayer and the facility or facilities that are the subject of the
advisory opinion have been removed.
6. The provisions of this section do not
preclude a taxpayer from pursuing other remedies available to the taxpayer,
including, without limitation, petitioning the Commission for a ruling pursuant
to Regulation 2A of the Nevada Gaming Commission.
Notes
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No prior version found.