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Prashant Thakur is a tax advisor. He has written two books on tax laws of India. He regularly writes on his paid-only website http: What are college savings plans tax issues! Are medical insurance premiums tax deductible? However, there are indirect ways by which your cost of home improvement […].

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We respect your privacy and take protecting it seriously. By Prashant Thakur Last updated Oct 28, IRC code State and local tax deduction. You might also like More from author. FAQ on Tax Issues. Get more stuff like this in your inbox Subscribe to our mailing list and get interesting stuff and updates to your email inbox. The Board shall include in the report the amount of any delinquent debt that the Board determines is impossible or impractical to collect.

For any amount of debt the Nevada Gaming Control Board determines is impossible or impractical to collect, the Nevada Gaming Control Board shall request that the State Board of Examiners designate such amount as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the State Board of Examiners, may designate the debt as bad debt if the State Board of Examiners is satisfied that the collection of the debt is impossible or impractical.

Upon the designation of a debt as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the bad debt from the books of account of the State of Nevada.

A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada. The State Controller shall keep a master file of all debts that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.

A gaming licensee, or a director, officer, employee, affiliate or agent of the gaming licensee, who makes a disclosure to the Commission, the Board or any other law enforcement agency of a possible violation or circumvention of law or regulation regarding a transaction involving cash has absolute immunity from civil liability for that disclosure or for the failure to notify a person involved in the transaction or any other person of that disclosure. The absolute privilege set forth in NRS For the purpose of conducting audits after the cessation of gaming by a licensee, the former licensee shall furnish, upon demand of an agent of the Board, books, papers and records as necessary to conduct the audits.

The former licensee shall maintain all books, papers and records necessary for audits for 1 year after the date of the surrender or revocation of his or her gaming license.

If the former licensee seeks judicial review of a deficiency determination or files a petition for a redetermination, the former licensee must maintain all books, papers and records until a final order is entered on the determination. The Board may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter, chapter of NRS involving a crime against the property of a gaming licensee, NRS The Board and the Commission or any of its members has full power and authority to issue subpoenas and compel the attendance of witnesses at any place within this state, to administer oaths and to require testimony under oath.

Any process or notice may be served in the manner provided for service of process and notices in civil actions. The Board or the Commission may pay such transportation and other expenses of witnesses as it may deem reasonable and proper.

Any person making false oath in any matter before either the Board or Commission is guilty of perjury. The Board and Commission or any member thereof may appoint hearing examiners who may administer oaths and receive evidence and testimony under oath. The Board shall investigate the qualifications of each applicant under this chapter before any license is issued or any registration, finding of suitability or approval of acts or transactions for which Commission approval is required or permission is granted, and shall continue to observe the conduct of all licensees and other persons having a material involvement directly or indirectly with a licensed gaming operation or registered holding company to ensure that licenses are not issued or held by, nor is there any material involvement directly or indirectly with a licensed gaming operation or registered holding company by unqualified, disqualified or unsuitable persons, or persons whose operations are conducted in an unsuitable manner or in unsuitable or prohibited places or locations.

To request and receive information from the Federal Bureau of Investigation concerning an investigation of an applicant pursuant to this section, the Board must receive a complete set of fingerprints of the applicant which the Board must forward to the Central Repository for Nevada Records of Criminal History for submission to the Federal Bureau of Investigation for its report.

The Board has full and absolute power and authority to recommend the denial of any application, the limitation, conditioning or restriction of any license, registration, finding of suitability or approval, the suspension or revocation of any license, registration, finding of suitability or approval or the imposition of a fine upon any person licensed, registered, found suitable or approved for any cause deemed reasonable by the Board.

The Commission has full and absolute power and authority to deny any application or limit, condition, restrict, revoke or suspend any license, registration, finding of suitability or approval, or fine any person licensed, registered, found suitable or approved, for any cause deemed reasonable by the Commission. The Commission or Board shall initiate proceedings or actions appropriate to enforce the provisions of this chapter and chapter of NRS, and may request that a district attorney or recommend that the Attorney General prosecute any public offense committed in violation of any provision of this chapter or of chapter , B , or of NRS.

If the Board initiates any action or proceeding or requests the prosecution of any offense, it shall immediately notify the Commission.

An action may be brought even though the person owing the amount is no longer a gaming licensee under the provisions of this chapter. The Commission may exercise any proper power and authority necessary to perform the duties assigned to it by the Legislature, and is not limited by any enumeration of powers in this chapter. The Commission and the Board may refuse to reveal, in any court or administrative proceeding except a proceeding brought by the State of Nevada, the identity of an informant, or the information obtained from the informant, or both the identity and the information.

Notwithstanding any other provision of law, in the event of a budgetary or other fiscal crisis which necessitates a temporary closure of the nonessential state agencies of the State of Nevada, the Board, the Commission and their agents shall be deemed to be essential employees and shall continue to perform their duties.

Except as otherwise provided in NRS A. The Commission shall consider all relevant matter presented to it before adopting, amending or repealing any regulation. The petition must state, clearly and concisely:. In any hearing held pursuant to this section, the Commission or its authorized representative may administer oaths or affirmations, and may continue or postpone the hearing from time to time and at such places as it prescribes. The Commission may request the advice and assistance of the Board in carrying out the provisions of this section.

Added to NRS by , ; A , ; , ; , ; , ; , ; , ; , 22nd Special Session, ; , The Commission shall, from time to time, adopt, amend or repeal such regulations, consistent with the policy, objects and purposes of this chapter as it may deem necessary or desirable in the public interest in carrying out the policy and provisions of this chapter. These regulations must, without limiting the general powers herein conferred, include the following:. The Legislature hereby declares that the exclusion or ejection of certain persons from licensed gaming establishments which conduct pari-mutuel wagering or operate any race book, sports pool or games, other than slot machines only, is necessary to effectuate the policies of this chapter and to maintain effectively the strict regulation of licensed gaming.

The Commission may by regulation provide for the establishment of a list of persons who are to be excluded or ejected from any licensed gaming establishment which conducts pari-mutuel wagering or operates any race book, sports pool or games, other than slot machines only.

The list may include any person whose presence in the establishment is determined by the Board and the Commission to pose a threat to the interests of this state or to licensed gaming, or both. In making that determination, the Board and the Commission may consider any:. Race, color, creed, national origin or ancestry, sex, sexual orientation, or gender identity or expression must not be grounds for placing the name of a person upon the list. Whenever the name and description of any person is placed on a list pursuant to NRS By certified mail to the last known address of such person; or.

By publication daily for 1 week in one of the principal newspapers published in the City of Reno and in one of the principal newspapers published in the City of Las Vegas, Nevada.

Within 30 days after service by mail or in person or 60 days after the last publication, as provided in NRS Upon receipt of a demand for hearing, the Commission shall set a time and place for the hearing. This hearing must not be held later than 30 days after receipt of the demand for the hearing, unless the time of the hearing is changed by agreement of the Commission and the person demanding the hearing.

If, upon completion of the hearing, the Commission determines that:. This order is subject to review by any court of competent jurisdiction in accordance with the provisions of NRS The Commission may revoke, limit, condition, suspend or fine an individual licensee or licensed gaming establishment which conducts pari-mutuel wagering or operates any race book, sports pool or games, other than slot machines only, in accordance with the laws of this state and the regulations of the Commission, if that establishment or any individual licensee affiliated therewith knowingly fails to exclude or eject from the premises of the licensed establishment any person placed on the list of persons to be excluded or ejected.

Any person who has been placed on the list of persons to be excluded or ejected from any licensed gaming establishment pursuant to NRS The Commission shall, with the advice and assistance of the Board, adopt regulations conforming to the requirements of NRS The Commission shall by regulation:.

Prescribe minimum procedures for adoption by each nonrestricted licensee to exercise effective control over its internal fiscal affairs, which must include, but are not limited to, provisions for:. Provide for the adoption and use of internal audits, whether by qualified internal auditors or by accountants holding a permit to practice public accounting, in the case of each nonrestricted licensee whose operation equals or exceeds a specified size.

The regulations or any standards adopted pursuant to such regulations must, if the stock of the nonrestricted licensee is publicly traded, preclude internal audits by the same independent accountant hired to provide audits, compiled statements or reviews of the financial statements required by NRS The Commission shall by regulation require periodic financial reports from each nonrestricted licensee, and:.

Specify standard forms for reporting financial condition, results of operations and other relevant financial information. Formulate a uniform code of accounts and accounting classifications to assure consistency, comparability and effective disclosure of financial information. Prescribe the intervals at which such information shall be furnished.

For this purpose the Commission may classify licensees by size of operation. The amounts of annual gross revenue provided for in subsections 1 and 2 must be increased or decreased annually in an amount corresponding to the percentage of increase or decrease in the Consumer Price Index All Items published by the United States Department of Labor for the preceding year.

On or before December 15 of each year, the Board shall determine the amount of the increase or decrease required by this subsection and establish the adjusted amounts of annual gross revenue in effect for the succeeding calendar year. The audits, compilations and reviews provided for in subsections 1 and 2 must be made by independent accountants holding permits to practice public accounting in the State of Nevada.

Except as otherwise provided in subsection 5, for every audit required pursuant to this section:. Added to NRS by , ; A , ; , ; , ; , ; , , The Commission shall by regulation provide for:. The organization and administration of an economic research and planning function by a central body which shall gather, evaluate and disseminate facts regarding the economics of the gaming industry and economic conditions affecting the industry.

The regulations shall include provision for the organizational status of this body, its staffing structure, and a budget for its operations. The Legislative Auditor shall in performing his or her regular audits of the Commission and the Board, and in addition whenever so directed by a concurrent resolution of the Legislature, ascertain whether the control and related practices prescribed by NRS The Commission shall adopt regulations, consistent with NRS The Commission may adopt regulations that prescribe the manner in which a licensee must submit to the Commission any fees, interest, penalties or tax required to be paid based upon the information reported in subsection 1.

The Commission may adopt such regulations as it deems necessary to carry out the provisions of NRS The Commission shall, with the advice and assistance of the Board, adopt regulations to implement the provisions of NRS The term includes any exchange and any material change in the rights, preferences, privileges or restrictions of or on outstanding securities. The Commission shall, from time to time, adopt, amend or repeal such regulations, consistent with the policy, objects and purposes of this chapter as it may deem necessary or desirable in the public interest governing the operation of slot machine routes, the licensing of their operators and the reports appropriate to such an operation.

The Commission shall adopt regulations governing the approval and operation of inter-casino linked systems and the licensing of the operators of such systems. The Commission shall include in the regulations, without limitation:. The Commission shall, with the advice and assistance of the Board, adopt regulations authorizing a gaming licensee to charge a fee for admission to an area in which gaming is conducted in accordance with the provisions of this section.

The regulations adopted by the Commission pursuant to this section must include, without limitation, provisions that:. In considering such a request, the Chair of the Board shall consider all relevant factors, including, without limitation:. The Commission shall, with the advice and assistance of the Board, adopt regulations which encourage manufacturers to develop and deploy gaming devices, associated equipment and various gaming support systems that incorporate innovative, alternative and advanced technology.

The regulations adopted pursuant to subsection 2 may include, without limitation, technical standards for the manufacture of gaming devices, associated equipment and gaming support systems that:. The Commission shall, with the advice and assistance of the Board, provide by regulation for the registration of club venue employees and matters associated therewith. Such regulations may include, without limitation, the following:. Except as otherwise provided by specific statute or by the regulations adopted pursuant to this section, a club venue employee shall be deemed to be a gaming employee for the purposes of all provisions of this chapter and the regulations adopted pursuant thereto that apply to a gaming employee.

Except as otherwise provided in subsection 4 and NRS The licensure of an operator of an inter-casino linked system is not required if:. For the purposes of this section, the operation of a race book or sports pool includes making the premises available for any of the following purposes:. A separate license must be obtained for each location at which such an operation is conducted. Except as otherwise provided in subsection 3, the Commission shall not approve a nonrestricted license, other than for the operation of a mobile gaming system, race book or sports pool at an establishment which holds a nonrestricted license to operate both gaming devices and a gambling game, for an establishment in a county whose population is , or more unless the establishment is a resort hotel.

A county, city or town may require resort hotels to meet standards in addition to those required by this chapter as a condition of issuance of a gaming license by the county, city or town. The Commission may approve a nonrestricted license for an establishment which is not a resort hotel at a new location if:. A license to operate 15 or fewer slot machines at an establishment in which the operation of slot machines is incidental to the primary business conducted at the establishment may only be granted to the operator of the primary business or to a licensed operator of a slot machine route.

In a county whose population is , or more, a license to operate 15 or fewer slot machines at an establishment which is licensed to sell alcoholic beverages at retail by the drink to the general public may only be granted if the establishment meets the requirements of this subsection. For the purposes of determining the number of seats pursuant to this subparagraph, the stools at the bar or the seats outside the dining area must not be counted.

Except as otherwise provided in subsections 2 and 3, it is unlawful for any person to:. The provisions of subsection 1 do not apply to any person:. Receipts of rentals or charges based on percentage between a corporate licensee or a licensee who is a limited partnership or limited-liability company and the entities enumerated in paragraph c are permitted under this subsection. The Commission may, upon the issuance of its approval or a finding of suitability, exempt a holding company from the licensing requirements of subsection 1.

The Board may require any person exempted by the provisions of subsection 2 or paragraph b of subsection 1 to provide such information as it may require to perform its investigative duties. The Board and the Commission may require a finding of suitability or the licensing of any person who:.

If the Commission finds a person described in subsection 5 unsuitable, a licensee shall not enter into any contract or agreement with that person without the prior approval of the Commission.

Any other agreement between the licensee and that person must be terminated upon receipt of notice of the action by the Commission. Any agreement between a licensee and a person described in subsection 5 shall be deemed to include a provision for its termination without liability on the part of the licensee upon a finding by the Commission that the person is unsuitable. Failure expressly to include that condition in the agreement is not a defense in any action brought pursuant to this section to terminate the agreement.

If the application is not presented to the Board within 30 days after demand, the Commission may pursue any remedy or combination of remedies provided in this chapter. Added to NRS by , ; A , ; , ; , ; , ; , ; , The Commission may, with the advice and assistance of the Board, adopt regulations governing the issuance of a preliminary finding of suitability to a person. The regulations adopted by the Commission pursuant to this section must:. A licensee shall not operate a gaming device in a restricted area of a public transportation facility without prior approval of the Board.

If approval to operate a gaming device in a restricted area of a public transportation facility is sought for a gaming device located in an area of a public transportation facility that may become a restricted area, the application for approval must be filed with the Board at least 15 days before the anticipated restriction of the area or such shorter time as the Board may allow. Except for persons associated with licensed corporations, limited partnerships or limited-liability companies and required to be licensed pursuant to NRS A person required to be licensed pursuant to subsection 1 shall apply for a license within 30 days after the Commission requests that the person do so.

If an employee required to be licensed under subsection A gaming licensee or an affiliate of the licensee shall not pay to a person whose employment has been terminated pursuant to subsection 3 any remuneration for any service performed in any capacity in which the person is required to be licensed, except for amounts due for services rendered before the date of receipt of notice of the action by the Commission.

Any contract or agreement for personal services or for the conduct of any activity at the licensed gaming establishment between a gaming licensee or an affiliate of the licensee and a person terminated pursuant to subsection 3 is subject to termination.

Every such agreement shall be deemed to include a provision for its termination without liability on the part of the licensee or affiliate upon a finding by the Commission that the person is unsuitable to be associated with a gaming enterprise. A gaming licensee or an affiliate of the licensee shall not, without the prior approval of the Commission, enter into any contract or agreement with a person who is found unsuitable or who is denied a license or whose license is revoked by the Commission, or with any business enterprise that the licensee knows or under the circumstances reasonably should know is under the control of that person after the date of receipt of notice of the action by the Commission.

Every contract or agreement for personal services to a gaming licensee or an affiliate or for the conduct of any activity at a licensed gaming establishment shall be deemed to include a provision for its termination without liability on the part of the licensee or affiliate upon a finding by the Commission that the person is unsuitable to be associated with a gaming enterprise. Failure expressly to include such a condition in the agreement is not a defense in any action brought pursuant to this section to terminate the agreement.

Every contract or agreement for employment with a gaming licensee or an affiliate shall be deemed to include a provision for its termination without liability on the part of the licensee or affiliate upon a finding by the Commission that the person is unsuitable to be associated with a gaming enterprise.

Failure to expressly include such a condition in the agreement is not a defense in any action brought pursuant to this section to terminate the agreement. Added to NRS by , ; A , , ; , ; , ; , ; , This provision does not prohibit any person from purchasing any goods or services for personal use from a licensee at retail prices that are available to the general public.

Every contract or agreement with a person that is subject to the provisions of subsection 1 shall be deemed to include a provision for its termination without liability on the part of the licensee. Failure to expressly include that condition in the contract or agreement is not a defense in any action brought pursuant to this section to terminate the agreement. Any person, contract or agreement subject to the provisions of subsection 1 is subject to being enjoined pursuant to and in accordance with the provisions of NRS An applicant which is a governmental entity or which is owned or controlled by a governmental entity must file such applications for licenses, registrations, findings of suitability or any other approvals as the Commission may prescribe.

The Commission may determine the suitability, or may require the licensing, of any person who furnishes services or property to a state gaming licensee under any arrangement pursuant to which the person receives payments based on earnings, profits or receipts from gaming. The Commission may require any such person to comply with the requirements of this chapter and with the regulations of the Commission. If the Commission determines that any such person is unsuitable, it may require the arrangement to be terminated.

If the premises of a licensed gaming establishment are directly or indirectly owned or under the control of the licensee therein, or of any person controlling, controlled by, or under common control with the licensee, the Commission may, upon recommendation of the Board, require the application of any person for a determination of suitability to be associated with a gaming enterprise if the person:.

If the Commission determines that the person is unsuitable to be associated with a gaming enterprise, the association must be terminated. Any agreement which entitles a business other than gaming to be conducted on the premises, or entitles a person other than gaming to conduct business with the licensed gaming establishment as set forth in paragraph b or c of subsection 2, is subject to termination upon a finding of unsuitability of the person associated therewith.

Every such agreement must be deemed to include a provision for its termination without liability on the part of the licensee upon a finding by the Commission that the person associated therewith is unsuitable to be associated with a gaming enterprise.

If the application is not presented to the board within 30 days following demand or the unsuitable association is not terminated, the Commission may pursue any remedy or combination of remedies provided in this chapter. The Commission, upon recommendation by the Board, may require a natural person or an entity providing services in connection with the transmission of live broadcasts to file an application for a finding of suitability.

If the Commission determines that the person or entity is unsuitable to provide transmission services, any association or agreement between the provider and a licensee must be terminated, unless otherwise provided by the Commission. An agreement between such a person or entity and a licensee shall be deemed to include a provision for its termination without liability on the part of the licensee upon a finding by the Commission that the provider is unsuitable to be associated with a licensee.

Failure to include that condition in the agreement is not a defense in any action brought concerning the termination of an agreement pursuant to this section. If an application for a finding of suitability is not submitted to the Board within 30 days after the Commission so requests, the Commission may pursue any remedy or combination of remedies provided in this chapter.

Failure of a licensee to terminate any association or agreement with a person or entity providing services in connection with the transmission of live broadcasts after receiving notice of a determination of unsuitability, or the failure of the provider to file a timely application for a finding of suitability, is an unsuitable method of operation. A person shall not receive any consideration, direct or indirect, for conducting a tournament or contest on behalf of or in conjunction with a gaming licensee:.

Any person who conducts a tournament or contest on behalf of or in conjunction with a gaming licensee may be required by the Commission to be licensed by it as well as registered with the Board. Any person so required must apply for a license within 30 days after the decision of the Commission requiring the person to obtain the license. If any person required to be licensed pursuant to subsection Any person who the Commission determines is qualified to receive a license, to be found suitable or to receive any approval required under the provisions of this chapter, or to be found suitable regarding the operation of a charitable lottery under the provisions of chapter of NRS, having due consideration for the proper protection of the health, safety, morals, good order and general welfare of the inhabitants of the State of Nevada and the declared policy of this State, may be issued a state gaming license, be found suitable or receive any approval required by this chapter, as appropriate.

An application to receive a license or be found suitable must not be granted unless the Commission is satisfied that the applicant is:. A license to operate a gaming establishment or an inter-casino linked system must not be granted unless the applicant has satisfied the Commission that:.

Any written or oral statement made in the course of an official proceeding of the Board or Commission by any member thereof or any witness testifying under oath which is relevant to the purpose of the proceeding is absolutely privileged and does not impose liability for defamation or constitute a ground for recovery in any civil action. No limited partnership, except one whose sole limited partner is a publicly traded corporation which has registered with the Commission, or a limited-liability company, or business trust or organization or other association of a quasi-corporate character is eligible to receive or hold any license under this chapter unless all persons having any direct or indirect interest therein of any nature whatever, whether financial, administrative, policymaking or supervisory, are individually qualified to be licensed under the provisions of this chapter.

Any person granted a license or found suitable by the Commission shall continue to meet the applicable standards and qualifications set forth in this section and any other qualifications established by the Commission by regulation. The failure to continue to meet such standards and qualifications constitutes grounds for disciplinary action. An administrative approval received pursuant to this section relates back to the date on which the trust was executed. Prior written administrative approval from the Chair of the Board must be obtained before any amendment to such a trust is effective.

A person who has had his or her application for a license denied or who has been found unsuitable by the Commission:. The Board shall maintain and make available to every licensee a complete and current list containing the names of every person who has been denied a license, been found unsuitable or had a license or finding of suitability revoked by the Commission. Any person whose name has been placed on the list maintained by the Board pursuant to subsection 1 may apply, on a form prescribed by the Board, for removal of his or her name from the list no earlier than 5 years after the date on which the person was denied a license, was found unsuitable or had a license or finding of suitability revoked by the Commission.

The Commission may, selectively or by general regulation, at any time and from time to time, exempt a bank or trustee of an employee stock ownership plan acting as a fiduciary from all or any portion of the requirements of NRS The Commission may, upon the recommendation of the Board or upon its own undertaking, grant, deny, limit, condition, restrict, revoke or suspend any exemption or application for exemption pursuant to subsection 2 for any reasonable cause.

An exemption granted pursuant to subsection 2 is a revocable privilege, and no person may acquire any vested rights therein or thereunder. Added to NRS by , ; A , ; , 63 ; , The Commission may exempt a governing body, which leases a portion of a public transportation facility for the operation of slot machines only, from the provisions of NRS The Commission may grant, deny, limit, condition, suspend or revoke any exemption or any application for an exemption.

The grant of an exemption under this section does not create any vested rights. A person is not qualified to hold any county license unless the person is the holder of a valid state license and unless the person meets such other qualifications as may be imposed by any valid county ordinance.

A county shall not deny a gaming license, finding of suitability or approval to a person solely because the person is not a citizen of the United States. A person is not permitted to engage in gaming operations in any city or town in this state, unless the person has in force valid state and county licenses, as well as any licenses required by the city or town.

A city or town shall not deny a gaming license, finding of suitability or approval to a person solely because the person is not a citizen of the United States. Application for a state gaming license or other Commission action must be made to the Board on forms furnished by the Board and in accordance with the regulations of the Commission.

If the application is for a restricted license on premises not owned by the applicant, the application must include a sworn and notarized statement from the owner or lessor of the premises indicating whether the consideration paid by the applicant for the use of the premises has been or will be increased because of the operation of gaming on the premises.

The Board shall furnish to the applicant supplemental forms, which the applicant shall complete and file with the application. Within a reasonable time after filing of an application and such supplemental information as the Board may require, the Board shall commence its investigation of the applicant and shall conduct such proceedings in accordance with applicable regulations as it may deem necessary.

If a person has applied for a position which cannot be held pending licensure or approval by the Commission, the Board shall use its best efforts to enter its order concerning the application not longer than 9 months after the application and supporting data are completed and filed with the Board.

If denial of an application is recommended, the Board shall prepare and file with the Commission its written reasons upon which the order is based. The Board shall have full and absolute power and authority to recommend denial of any application for any reasonable cause.

A recommendation of denial of an application is without prejudice to a new and different application if made in conformity to regulations applicable to such situations.

The Board shall present its final order upon an application to the Commission at the next meeting of the Commission. The Commission may, after considering the recommendation of the Board, issue to the applicant named, as a natural person, and to the licensed gaming establishment, as a business entity, under the name or style therein designated, a state gaming license, or deny the same. The Commission may limit the license or place such conditions thereon as it may deem necessary in the public interest.

The Commission may, if it considers necessary, issue a probationary license. No state gaming license may be assigned either in whole or in part. The Commission may limit or place such conditions as it may deem necessary in the public interest upon any registration, finding of suitability or approval for which application has been made.

After final order of the Board recommending denial of an application, the Commission, after considering the recommendation of the Board, may:. A rejection of the application does not constitute a determination of the suitability of the applicant or a denial of the application of the applicant. If the Commission is not satisfied that an applicant approved by the Board is qualified to be licensed under this chapter, the Commission may cause to be made such investigation into and conduct such hearings concerning the qualifications of the applicant in accordance with its regulations as it may deem necessary.

If the Commission desires further investigation be made or to conduct any hearings, it shall, within 30 days after presentation of the recommendation of the Board so notify the applicant and set a date for hearing, if a hearing is requested by the applicant. Final action by the Commission must be taken within days after the recommendation of the Board has been presented to the Commission.

Failure of the Commission to take action within days shall be deemed to constitute approval of the applicant by the Commission, and a license must be issued forthwith upon compliance by the applicant with the provisions of NRS The Commission has full and absolute power and authority to deny any application for any cause it deems reasonable.

If an application is denied, the Commission shall prepare and file its written decision upon which its order denying the application is based. If satisfied that an applicant is eligible to receive a state gaming, manufacturing, selling, distributing or pari-mutuel wagering license, and upon tender of:. The Commission shall prepare and maintain a written record of the specific terms and conditions of any license issued and of any modification to the license.

A duplicate of the record must be delivered to the applicant or licensee upon request. The bond so furnished may be applied by the Commission to the payment of any unpaid liability of the licensee pursuant to this chapter. In lieu of a bond an applicant may deposit with the Commission a like amount of lawful money of the United States or any other form of security authorized by NRS If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Commission.

Added to NRS by , ; A , ; , ; , , , Any person to whom a state license has been issued as provided in this chapter may, upon proper application to the sheriff if there is no county license department or to that department of the county wherein it is proposed that such gaming operation shall be conducted, be issued a license for each particular device or game or slot machine, upon compliance with such conditions and regulations as may be imposed by the county, and on payment to the sheriff or county license department of license fees as required by law or ordinance.

No county, city or town may grant a gaming license to any applicant unless the applicant holds a valid state gaming license issued by the Commission, but the issuance by the Commission of the state gaming license imposes no requirements upon any such county, city or town to issue a gaming license to the applicant.

Any information that is supplied to a county, city or town by an applicant or a licensee shall be deemed to be confidential if the information is confidential pursuant to NRS The Board shall investigate the information required by each county and city which licenses gaming, and shall prepare a basic form of application and supporting documents which must include:.

Each county and city which licenses gaming shall use the basic documents whose form is prescribed by the Board, and may require only such additional information as is not contained in those documents. Each county and city is responsible for reproducing blank forms as required.

A person who has been issued a nonrestricted gaming license for an operation described in subsection 1, 2 or 5 of NRS A person who has been issued a license to operate a sports pool or race book at an establishment may be issued a license to operate a sports pool or race book at a second establishment described in subsection 1 or 2 of NRS A person who has been issued a license to operate a race book or sports pool at an establishment is prohibited from operating a race book or sports pool at:.

A person who has been issued a license to operate a race book or sports pool shall not enter into an agreement for the sharing of revenue from the operation of the race book or sports pool with another person in consideration for the offering, placing or maintaining of a kiosk or other similar device not physically located on the licensed premises of the race book or sports pool, except:.

Nothing in this section limits or prohibits an operator of an inter-casino linked system from placing and operating such a system on the premises of two or more gaming licensees and receiving, either directly or indirectly, any compensation or any percentage or share of the money or property played from the linked games in accordance with the provisions of this chapter and the regulations adopted by the Commission. An inter-casino linked system must not be used to link games other than slot machines, unless such games are located at an establishment that is licensed for games other than slot machines.

The provisions of this section do not apply to a license to operate a mobile gaming system or to operate interactive gaming. Added to NRS by , ; A , ; , ; , ; , ; , ; , ; , ; , , Nothing contained in this chapter shall be deemed to affect the powers conferred by the provisions of the charter or organic law of any county or incorporated city in the State of Nevada to fix, impose and collect a license tax, and in all such counties or incorporated cities having such powers the sheriff shall not issue any such license for the operation of any such slot machine, game or device within the boundaries of such county or incorporated city until the applicant shall have first exhibited to the sheriff a valid and subsisting license obtained from such county or incorporated city, located within the county, permitting the operation of such slot machine, game or device at the location applied for within the boundaries of such county or incorporated city.

A license issued pursuant to the provisions of this chapter must be posted by the licensee and kept posted at all times in a conspicuous place in the area where gaming is conducted in the establishment for which the license is issued until it is replaced by a succeeding license. All licenses may be inspected by authorized state, county, city and town officials.

Subject to the power of the Commission to deny, revoke, suspend, condition or limit licenses, any state license in force may be renewed by the Commission for the next succeeding license period upon proper application for renewal and payment of state license fees and taxes as required by law and the regulations of the Commission.

All state gaming licenses are subject to renewal on the first day of each January and all quarterly state gaming licenses on the first day of each calendar quarter thereafter. Application for renewal must be filed with the Commission, and all state license fees and taxes required by law, including, without limitation, NRS A.

Application for renewal of licenses for slot machines only must be made by the operators of the locations where such machines are situated. The penalty must be collected as are other charges, license fees and penalties under this chapter. If any licensee or other person fails to renew his or her license as provided in this section, the Commission may order the immediate closure of all his or her gaming activity until the license is renewed by the payment of the necessary fees, taxes, interest and any penalties.

Except for a license for which fees are based on the gross revenue of the licensee, failure to renew a license within 30 days after the date required by this chapter shall be deemed a surrender of the license. The voluntary surrender of a license by a licensee does not become effective until accepted in the manner provided in the regulations of the Commission. The surrender of a license does not relieve the former licensee of any penalties, fines, fees, taxes or interest due.

Subject to the power of the Commission to deny, revoke or suspend, condition or limit licenses, any county license in force on the expiration date thereof may be replaced by a new license issued by the sheriff if there is no county license department or by that department upon proper application and payment of county license fees as required by law, ordinance or regulation.

Every licensee shall at all times maintain on file with the Commission a current report, verified by the affidavit of the person or an officer of a corporation to whom the license is issued, which sets forth such information as may be required by the regulations of the Commission.

It is unlawful for any person to sell, purchase, lease, hypothecate, borrow or loan money, or create a voting trust agreement or any other agreement of any sort to or with any licensee in connection with any gaming operation licensed under this chapter or with respect to any portion of such gaming operation, except in accordance with the regulations of the Commission. Notwithstanding any other provision of law and except as otherwise provided in this section, the Board may, in its sole and absolute discretion, allow a licensee to move the location of its establishment and transfer its restricted or nonrestricted license to:.

Notwithstanding any other provision of law and except as otherwise provided in this section, the Board may, in its sole and absolute discretion, allow a licensee to move the location of its establishment and transfer its nonrestricted license to a location within 1 mile of the existing location if:.

The Board shall not approve a move and transfer pursuant to subsection 1 or 2 unless, before the move and transfer, the licensee receives all necessary approvals from the local government having jurisdiction over the location to which the establishment wants to move and transfer its license. Before a move and transfer pursuant to subsection 1 or 2, the Board may require the licensee to apply for a new license pursuant to the provisions of this chapter.

The provisions of subsection 1 do not apply to an establishment that is:. Any person who operates or maintains in this State any gaming device of a specific model, any gaming device which includes a significant modification, any mobile gaming system or any inter-casino linked system which the Board or Commission has not approved for testing or for operation is subject to disciplinary action by the Board or Commission.

The Board shall maintain a list of approved gaming devices, mobile gaming systems and inter-casino linked systems.

If the Board suspends or revokes approval of a gaming device pursuant to the regulations adopted pursuant to subsection 4 or suspends or revokes approval of a mobile gaming system pursuant to the regulations adopted pursuant to NRS The Commission shall adopt regulations relating to gaming devices and their significant modification and inter-casino linked systems.

If an operator of an inter-casino linked system makes the inter-casino linked system available to a nonrestricted licensee, other than during a trial period, the operator shall also make the inter-casino linked system available to any other eligible nonrestricted licensee subject to the provisions of this chapter and reasonable production and delivery schedules.

For purposes of this section, a nonrestricted licensee shall be deemed to be eligible if the licensee is a Group I licensee or a Group II licensee, as determined pursuant to the regulations of the Commission and otherwise meets the requirements of the Commission regarding locations for games that are part of an inter-casino linked system.

The provisions of subsection 1 do not prevent the imposition by an operator of an inter-casino linked system of different terms and conditions, including prices, based on:.

All wagering must be conducted with chips, tokens, wagering instruments or other instrumentalities approved by the Board, or with wagering credits or the legal tender of the United States. To make the Las Vegas Strip more attractive to visitors, there is a need to promote new development along the Strip and to concentrate the next generation of resort hotels in a location that is convenient to visitors, supported by an existing infrastructure and suitable for the unique and exciting atmosphere of resort hotels.

The Legislature, therefore, hereby declares that because a general law cannot be made applicable because of the economic and geographical diversity of the local governments of this State, the unique growth patterns in regions controlled by those local governments, and the special conditions experienced in Clark County as a result of unrestricted gaming development, it is necessary by special act to provide a means by which the State of Nevada may ensure that the growth of gaming within Clark County proceeds in an orderly and responsible manner, to the benefit of residents of and visitors to this State.

The provisions of NRS The location of a proposed establishment shall be deemed to be within the Las Vegas Boulevard gaming corridor if:. Louis Avenue which is designated State Highway No. The location of a proposed establishment shall be deemed to be within the rural Clark County gaming zone if the property line of the proposed establishment is not within any of the tracts of land located in the Las Vegas urban growth zone described in NRS The Commission shall not approve a nonrestricted license for an establishment in a county whose population is , or more unless the establishment is located in a gaming enterprise district.

The location of an establishment within a gaming enterprise district may not be expanded unless the expansion of the location of the establishment is also within a gaming enterprise district. If an establishment is not located within a gaming enterprise district, the establishment may not increase the number of games or slot machines operated at the establishment beyond the number of games or slot machines authorized for such a classification of establishment by local ordinance on December 31, If the location of a proposed establishment:.

In a county whose population is , or more, any person proposing to operate an establishment not located in a gaming enterprise district may petition the county, city or town having jurisdiction over the location of the proposed establishment to have the location designated a gaming enterprise district.

The petition must not be granted unless the petitioner demonstrates that:. Any interested person is entitled to be heard at the hearing held to consider a petition submitted pursuant to this section. A county, city or town that denies a petition submitted pursuant to this section shall not consider another petition concerning the same location or any portion thereof for 1 year after the date of the denial.

If a person is proposing to operate an establishment with a nonrestricted license and the location of the proposed establishment:. If a person files a petition pursuant to subsection 2, the county, city or town shall, at least 10 days before the date of the hearing on the petition, mail a notice of the hearing to:. The petitioner shall pay the costs of providing the notice that is required by this subsection. Any interested person is entitled to be heard at the hearing on the petition.

The county, city or town shall cause the hearing on the petition to be reported by a court reporter who is certified pursuant to chapter of NRS. The petitioner shall pay the costs of having the hearing reported. At the hearing, the petitioner must prove by clear and convincing evidence that:.

A three-fourths vote of the governing body of the county, city or town is required to grant the petition to designate the location of the proposed establishment a gaming enterprise district pursuant to this section. After a county, city or town makes a decision on a petition filed pursuant to NRS A notice of appeal must be filed with the Committee not later than 10 days after the date of the decision on the petition. The Committee may hear only one appeal from the decision on the petition.

The Committee shall determine whether a person who files a notice of appeal is an aggrieved party. If more than one person files a notice of appeal, the Committee shall consolidate the appeals of all persons who the Committee determines are aggrieved parties.

If the petitioner files a notice of appeal, the county, city or town that denied the petition shall be deemed to be the opposing party, and the county, city or town may elect to defend its decision before the Committee. If a notice of appeal is filed by the petitioner or an aggrieved party, the petitioner shall request the court reporter to prepare a transcript of the report of the hearing on the petition, and the petitioner shall pay the costs of preparing the transcript.

The Committee shall consider the appeal not later than 30 days after the date the notice of appeal is filed. The Committee may accept written briefs or hear oral arguments, or both. The Committee shall not receive additional evidence and shall confine its review to the record. In reviewing the record, the Committee may substitute its judgment for that of the county, city or town and may make its own determinations as to the sufficiency and weight of the evidence on all questions of fact or law.

The Committee shall issue its decision and written findings not later than 30 days after the appeal is heard or is submitted for consideration without oral argument. The Committee shall affirm or reverse the decision of the county, city or town and shall grant or deny the petition in accordance with its affirmance or reversal. Any party to the appeal before the Committee may appeal the decision of the Committee to grant or deny the petition to the district court.

A party must file such an appeal not later than 20 days after the date of the decision of the Committee. The Committee may take any action that is necessary to carry out the provisions of this section. Any action that is taken by the Committee pursuant to this section must be approved by a majority vote of the membership of the Committee.

If a county, city or town has established one or more gaming enterprise districts before, on or after July 16, , the county, city or town shall make available for public inspection a map that shows the location of each gaming enterprise district that the county, city or town has established within the limits of its jurisdiction.

The county, city or town shall update the map at least once every 4 months. The map is a public record that is subject to the provisions of chapter of NRS. If a parcel of property is not within the Las Vegas Boulevard gaming corridor, is located in a gaming enterprise district and is not being used for the operation of an establishment with a nonrestricted license, a person who owns, leases or controls the property shall erect and maintain at least one sign that complies with the provisions of subsection 2 on each frontage of the property that is adjacent to a county, city or town street or a state highway, if the person intends to use, sell or lease the property for the operation of an establishment with a nonrestricted license.

A sign that is required to be erected and maintained pursuant to subsection The Las Vegas urban growth zone consists of the following tracts of land:. All of sections 1 through 3, the north half of section 10, and all of sections 12, 13, 24, 25 and 36, Township 19 South, Range 59 East, MDM.

All of sections 18 through 21, the south half of section 22, the west half of section 26, all of sections 27 through 34 and the west half of section 35, Township 19 South, Range 62 East, MDM. All of sections 1 and 12 through 14, the south half of section 15, the southwest quarter of section 20, and all of sections 21 through 29 and 33 through 36, Township 20 South, Range 59 East, MDM.


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