Gaming Statutes & Regulations

Regulations of the Nevada Gaming Commission and Nevada Gaming Control Board

Miscellaneous Regulation Information

Regulations

Live Entertainment Tax Regulations Administered by the Nevada Gaming Control Board

Provisions relating to the administration of the Live Entertainment Tax by the Nevada Gaming Control Board are found in the Nevada Administrative Code (NAC) §§ 368A.300–368A.540.

Minimum Internal Control Standards (MICS) - Group 1

Internal Control Procedures (ICP) - Group 2