Section 368A.405 - Advisory opinion of Board: Contents of request by taxpayer; applicability; publication authorized; availability of other remedies1. 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.Nev. Admin. Code § 368A.405
Added to NAC by Gaming Comm'n by R104-15A, eff. 11/2/2016