Nev. Rev. Stat. § 368A.220 — Filing of reports and payment of tax; deposit of amounts received in State General Fund; deposit of certain amount for credit to Nevada Arts Council

NRS  368A.220    Filing of reports and payment of tax; deposit of amounts
received in State General Fund; deposit of certain amount for credit to Nevada
Arts Council.
1.  Except as otherwise provided in this
section:
(a) Each taxpayer who is a licensed gaming
establishment shall file with the Board, on or before the 15th day of each
month, a report showing the amount of all taxable receipts for the preceding
month or the month in which the taxable events occurred. The report must be in
a form prescribed by the Board.
(b) All other taxpayers shall file with the
Department, on or before the last day of each month, a report showing the
amount of all taxable receipts for the preceding month. The report must be in a
form prescribed by the Department.
2.  The Board or the Department, if it
deems it necessary to ensure payment to or facilitate the collection by the
State of the tax imposed by NRS 368A.200 ,
may require reports to be filed not later than 10 days after the end of each
calendar quarter.
3.  Each report required to be filed by
this section must be accompanied by the amount of the tax that is due for the
period covered by the report.
4.  Except as otherwise provided in this
subsection, the Board and the Department shall deposit all taxes, interest and
penalties they receive pursuant to this chapter in the State Treasury for
credit to the State General Fund. On or before October 1 of each year, the
Department shall deposit $150,000 from the taxes, interest and penalties it
receives pursuant to this chapter in the State Treasury for credit to the
Nevada Arts Council created by NRS
233C.025 . The amount deposited in the State Treasury for credit to the
Nevada Arts Council pursuant to this subsection is hereby authorized for
expenditure by the Nevada Arts Council as a continuing appropriation.