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Nevada Gaming Control Act and Ancillary Statutes

Incorporating Amendments to Chapters 462 - 466 of NRS

Note: Use the following links to access NRS Chapters 462-466 on the Nevada State Legislature website.

NRS Chapter Subject 
368A Live Entertainment Tax Provisions
462  Lotteries and Games  
463  Licensing and Control of Gaming 
463A  Gaming Employees' Labor Organizations 
463B  Supervision of Certain Gaming Establishments 
464  Pari-Mutuel Wagering 
465  Crimes and Liabilities Concerning Gaming 
466  Horse Racing 

Regulations of the Nevada Gaming Commission and Nevada Gaming Control Board

As Adopted July 1, 1959, and Current as of December 22, 2022

Document  PDF 
Miscellaneous Information   
Document Containing All Regulations as of December 22, 2022 PDF
Table of Contents PDF
Current as of Page PDF
Regulation 1   
Issuance of Regulations; Construction; Definitions PDF
Regulation 2   
Nevada Gaming Commission and Nevada Gaming Control Board: Organization and Administration; Gaming Policy Committee PDF
Regulation 2A    
Declaratory Rulings PDF
Regulation 3   
Licensing: Qualifications PDF
Regulation 4   
Applications: Procedure PDF
Regulation 4A    
Charitable Lotteries and Charitable Games PDF
Regulation 5   
Operation of Gaming Establishments PDF
Surveillance Standards for Nonrestricted Licensees PDF 
Regulation 5A   
Operation of Interactive Gaming PDF
Regulation 6   
Accounting Regulations PDF
Regulation 7   
Disciplinary Proceedings PDF
Regulation 7A   
Patron Disputes PDF
Regulation 8   
Transfers of Ownership; Loans PDF
Regulation 8A   
Enforcement of Security Interests PDF
Regulation 9   
Closing of Business; Death or Disability; Insolvency PDF
Regulation 10   
Enrollment of Attorneys and Agents PDF 
Regulation 11   
Miscellaneous PDF
Regulation 12   
Chips and Tokens PDF
Regulation 14  
Manufacturers, Distributors, Operators of Inter-Casino Linked Systems, Gaming Devices, New Games, Inter-Casino Linked Systems, On-Line Slot Metering Systems, Cashless Wagering Systems, Mobile Gaming Systems, Interactive Gaming Systems and Associated Equipment; Independent Testing Laboratories PDF
Technical Standards for Gaming Devices and On-Line Slot Systems  
Technical Standards for Gaming Devices and Associated Equipment - Definitions PDF
Technical Standard 1 - Integrity of Gaming Devices PDF 
Technical Standard 2 - Proper Accounting for Gaming Devices PDF 
Technical Standard 3 - Integrity of and Proper Accounting for On-Line Slot Systems and Cashless Wagering Systems PDF 
Technical Standard 4 - Mobile Gaming Systems PDF 
Technical Standard 5 - Cashless Wagering Kiosk PDF 
Technical Standard 6 - Interactive Gaming Systems and Associated Equipment PDF 
Regulation 15   
Corporate Licensees PDF
Regulation 15A   
Limited Partnership Licensees PDF
Regulation 15B   
Limited-Liability Company Licensees PDF
Regulation 15C
Private Investment Companies
Regulation 16   
Publicly Traded Corporations and Public Offerings of Securities PDF
Regulation 17   
Supervision PDF
Regulation 19   
Employee Labor Organizations PDF
Regulation 20   
Disseminators PDF
Regulation 21   
Live Broadcasts PDF 
Regulation 22   
Race Books and Sports Pools PDF 
Regulation 23   
Card Games PDF 
Regulation 25   
Independent Agents PDF 
Regulation 26   
Pari-Mutuel Wagering PDF 
Regulation 26A   
Off-Track Pari-Mutuel Wagering PDF 
Regulation 26B   
Off-Track Pari-Mutuel Sports Wagering and Off-Track Pari-Mutuel Other Event Wagering PDF 
Regulation 26C   
Off-Track Pari-Mutuel Horse Race Account Wagering PDF 
Regulation 28   
List of Excluded Persons PDF 
Regulation 29   
Slot Machine Tax and License Fees PDF
Regulation 30   
Horse Racing PDF

Live Entertainment Tax regulations administered by the Nevada Gaming Control Board

Provisions concerning the Nevada Gaming Control Board’s administration of Live Entertainment Tax contained in Nevada Administrative Code §§ 368A.300 – 368A.540.

NAC Chapter Subject 
368A Live Entertainment Tax Provisions

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Last updated: 1/6/2023 11:45:35 AM