Nevada Revised Statutes

Nev. Rev. Stat. § 463.140 (2026)

General powers and duties of Board and Commission

✓ current as of July 2026
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NRS 463.140  General powers and duties of Board and Commission.

      1.  The provisions of this chapter with respect to any license, registration, finding of suitability or other approval or authorization must be administered by the Board and the Commission, which shall administer them for the protection of the public and in the public interest in accordance with the policy of this state.

      2.  Except as otherwise provided in this chapter, the Board and the Commission and their agents may:

      (a) Inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.

      (b) Inspect all equipment and supplies in, upon or about such premises.

      (c) Summarily seize and remove from such premises and impound any equipment, supplies, documents or records for the purpose of examination and inspection.

      (d) Demand access to and inspect, examine, photocopy and audit all papers, books and records of any applicant or licensee, on his or her premises, or elsewhere as practicable, and in the presence of the applicant or licensee, or his or her agent, respecting the gross income produced by any gaming business, and require verification of income, and all other matters affecting the enforcement of the policy or any of the provisions of this chapter.

      (e) Demand access to and inspect, examine, photocopy and audit all papers, books and records of any affiliate of a licensee whom the Board or Commission knows or reasonably suspects is involved in the financing, operation or management of the licensee. The inspection, examination, photocopying and audit may take place on the affiliate’s premises or elsewhere as practicable, and in the presence of the affiliate or its agent.

      3.  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.

      4.  The Board may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter, chapter 205 of NRS involving a crime against the property of a gaming licensee, NRS 207.195 or chapter 462, 463B, 464, 465 or 466 of NRS.

      5.  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.

      [14:429:1955]—(NRS A 1959, 434; 1967, 1597; 1971, 541, 2079; 1975, 674; 1977, 1429, 1443, 1598; 1979, 1012; 1981, 1076; 1991, 1838, 2263; 1993, 575, 580, 2119, 2533; 1995, 427, 703; 2023, 1494)

     

Notes of Decisions
Cited in 6 cases, 1959–1981 · leading case: State v. Rosenthal, 559 P.2d 830 (Nev. 1977).
State v. Rosenthal, 559 P.2d 830 (Nev. 1977). · cites it 4× “The district court, sua sponte, declared NRS 463.140 and 463.220 unconstitutional, and nullified the decision of the Gaming Commission.”
Rosenthal v. State of Nev., 514 F. Supp. 907 (D. Nev. 1981). “130 (1977); NRS 463.140 (1977); NRS 463.220 (1977). Furthermore, all fees and penalties collected by these agencies are turned over to the state treasury.”
In Re Proceedings Before the Fed. Grand Jury, 487 F. Supp. 1098 (D. Nev. 1980). · cites it 3× “NRS 463.140(2); 463.210. The Board makes recommendations to the Commission as to whether an applicant is suitable for licensing; but it is the Commission that has “full and absolute power and authority” to actually grant or deny an application.”
Nevada Gaming Comm'n v. Consol. Casinos Corp., 575 P.2d 1337 (Nev. 1978). · cites it 3× “1 NRS 463.140(3) provides in pertinent part: The board and the commission and their agents, inspectors and employees have the authority: (a) To inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.”
United States v. Goldfarb, 464 F. Supp. 565 (E.D. Mich. 1979). “1 provides: Any gaming license . . . shall be deemed to be a revocable privilege and no person holding such a license .”
Nevada Tax Comm'n v. MacKie, 333 P.2d 985 (Nev. 1959). “NRS 463.140, dealing with the powers and duties of the tax commission, provides in part, “The Nevada tax commission shall have full and absolute power and authority * * * to limit, restrict, revoke or suspend any license for any cause deemed reasonable by the commission.”
— Nev. Rev. Stat. § 463.140(2) — 2 cases
In Re Proceedings Before the Fed. Grand Jury, 487 F. Supp. 1098 (D. Nev. 1980). “NRS 463.140(2); 463.210. The Board makes recommendations to the Commission as to whether an applicant is suitable for licensing; but it is the Commission that has “full and absolute power and authority” to actually grant or deny an application.”
United States v. Goldfarb, 464 F. Supp. 565 (E.D. Mich. 1979). “1 provides: Any gaming license . . . shall be deemed to be a revocable privilege and no person holding such a license .”
— Nev. Rev. Stat. § 463.140(3) — 1 case
Nevada Gaming Comm'n v. Consol. Casinos Corp., 575 P.2d 1337 (Nev. 1978). “1 NRS 463.140(3) provides in pertinent part: The board and the commission and their agents, inspectors and employees have the authority: (a) To inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.”
— Nev. Rev. Stat. § 463.140(3)(a) — 1 case
Nevada Gaming Comm'n v. Consol. Casinos Corp., 575 P.2d 1337 (Nev. 1978). “1 NRS 463.140(3) provides in pertinent part: The board and the commission and their agents, inspectors and employees have the authority: (a) To inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.”
— Nev. Rev. Stat. § 463.140(3)(d) — 1 case
Nevada Gaming Comm'n v. Consol. Casinos Corp., 575 P.2d 1337 (Nev. 1978). “1 NRS 463.140(3) provides in pertinent part: The board and the commission and their agents, inspectors and employees have the authority: (a) To inspect and examine all premises wherein gaming is conducted or gambling devices or equipment are manufactured, sold or distributed.”
— Nev. Rev. Stat. § 463.140(5) — 1 case
In Re Proceedings Before the Fed. Grand Jury, 487 F. Supp. 1098 (D. Nev. 1980). “NRS 463.140(2); 463.210. The Board makes recommendations to the Commission as to whether an applicant is suitable for licensing; but it is the Commission that has “full and absolute power and authority” to actually grant or deny an application.”
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