Nev. Admin. Code § 368A.170 — 368A.170

NAC 368A.170    Over-collection of tax: Duties of taxpayer and Department; refund
to patron; payment of over-collection to Department under certain
circumstances. ( NRS 360.090 , 368A.140 )
1.  As used in this section,
“over-collection” means any amount collected as a tax on live entertainment
that is exempt from taxation pursuant to subsection 4 of NRS 368A.200 , or any amount in
excess of the amount of the applicable tax as computed in accordance with
subsections 1, 2 and 3 of NRS
368A.200 .
2.  Any over-collection must, if possible, be
refunded by the taxpayer to the patron from whom it was collected.
3.  A taxpayer shall:
(a) Use all practical methods to determine any
amount to be refunded pursuant to subsection 2 and the name and address of the
person to whom the refund is to be made.
(b) Within 60 days after reporting to the
Department that a refund must be made, make an accounting to the Department of
all refunds paid. The accounting must be accompanied by any supporting
documents required by the Department.
4.  If a taxpayer is unable for any reason to
refund an over-collection, the taxpayer shall pay the over-collection to the
Department.
5.  If an audit of a taxpayer reveals the
existence of an over-collection, the Department shall:
(a) Credit the over-collection toward any
deficiency that results from the audit, if the taxpayer furnishes the
Department with satisfactory evidence that the taxpayer has refunded the
over-collection as required by subsection 2.
(b) Within 60 days after receiving notice from the
Department that a refund must be made, seek an accounting of all refunds paid.
The accounting must be accompanied by any supporting documents required by the
Department.
(Added to NAC by Tax Comm’n by R212-03, eff. 12-4-2003;
A by R062-15, 11-2-2016)
ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD