Nev. Rev. Stat. § 368A.140 — 368A.140

NRS  368A.140    Duties of Board, Commission and Department; applicability of chapters 360
and 463
of NRS.
1.  The Board shall collect the tax imposed
by this chapter from taxpayers who are licensed gaming establishments. The
Commission shall adopt such regulations as are necessary to carry out the
provisions of this subsection. The regulations must be adopted in accordance
with the provisions of chapter 233B of NRS
and must be codified in the Nevada Administrative Code.
2.  The Department shall:
(a) Collect the tax imposed by this chapter from
all other taxpayers; and
(b) Adopt such regulations as are necessary to
carry out the provisions of paragraph (a).
3.  For the purposes of:
(a) Subsection 1, the provisions of chapter 463 of NRS relating to the payment,
collection, administration and enforcement of gaming license fees and taxes,
including, without limitation, any provisions relating to the imposition of penalties
and interest, shall be deemed to apply to the 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.
(b) Subsection 2, the provisions of chapter 360 of NRS relating to the payment,
collection, administration and enforcement of taxes, including, without
limitation, any provisions relating to the imposition of penalties and
interest, shall be deemed to apply to the 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.
4.  To ensure that the tax imposed by NRS 368A.200 is collected fairly and
equitably, the Commission, the Board and the Department shall:
(a) Jointly, coordinate the administration and
collection of that tax and the regulation of taxpayers who are liable for the
payment of the tax.
(b) Upon request, assist the other agencies in
the collection of that tax.