Nev. Rev. Stat. § 368A.150 — Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax or when amount subject to tax is unclear

NRS  368A.150    Establishment of amount of tax liability when Board or
Department determines that taxpayer is acting with intent to defraud State or
to evade payment of tax or when amount subject to tax is unclear.
1.  If:
(a) The Board determines that a taxpayer who is a
licensed gaming establishment is taking any action with intent to defraud the
State or to evade the payment of the tax or any part of the tax imposed by this
chapter, the Board shall establish an amount upon which the tax imposed by this
chapter must be based.
(b) The Department determines that a taxpayer who
is not a licensed gaming establishment is taking any action with intent to
defraud the State or to evade the payment of the tax or any part of the tax
imposed by this chapter, the Department shall establish an amount upon which
the tax imposed by this chapter must be based.
2.  The amount established by the Board or
the Department pursuant to subsection 1 must be based upon the tax liability of
business entities that are deemed comparable by the Board or the Department to
that of the taxpayer.
3.  If:
(a) The Board determines that a taxpayer who is a
licensed gaming establishment is liable for the tax imposed by this chapter but
the amount upon which the tax must be based is vague or subjective, not capable
of reasonable determination or is the subject of a dispute that cannot be
proven to the reasonable satisfaction of the Nevada Gaming Commission, the
Nevada Gaming Commission may establish the amount upon which the tax must be
based by multiplying the number of admissions to the facility where the live
entertainment was provided by an amount not to exceed $50. The provisions of chapter 463 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.
(b) The Department determines that a taxpayer who
is not a licensed gaming establishment is liable for the tax imposed by this
chapter but the amount upon which the tax must be based is vague or subjective,
not capable of reasonable determination or is the subject of a dispute that
cannot be proven to the reasonable satisfaction of the Nevada Tax Commission,
the Nevada Tax Commission may establish the amount upon which the tax must be
based by multiplying the number of admissions to the facility where the live
entertainment was provided by an amount not to exceed $50. The provisions of chapter 360 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.