Nev. Admin. Code § 368A.405 — 368A.405

NAC 368A.405    Advisory opinion of Board: Contents of request by taxpayer;
applicability; publication authorized; availability of other remedies. ( NRS 368A.140 )
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.
(Added to NAC by Gaming Comm’n by R104-15, eff. 11-2-2016)