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State of Nevada Seal Nevada Gaming Commission and the Nevada Gaming Control Board

Gaming Statutes & Regulations

Regulations of the Nevada Gaming Commission and Nevada Gaming Control Board

Miscellaneous Regulation Information

Document Containing All Regulations as of February 27, 2025

Current as of Page

Table of Contents

Regulations

Regulation 1 - Issuance of Regulations; Construction; Definitions

Regulation 2 - Nevada Gaming Commission and Nevada Gaming Control Board: Organization and Administration; Gaming Policy Committee

Regulation 2A - Declaratory Rulings

Regulation 3 - Licensing: Qualifications

Regulation 4 - Applications: Procedure

Regulation 4a - Charitable Lotteries and Charitable Games

Regulation 5 - Operation of Gaming Establishments

Regulation 5 - Surveillance Standards for Nonrestricted Licensees

Regulation 5A - Operation of Interactive Gaming Regulation 6 - Accounting Regulations

Regulation 7 - Disciplinary Proceedings

Regulation 7A - Patron Disputes

Regulation 8 - Transfers of Ownership; Loans

Regulation 8A - Enforcement of Security Interests

Regulation 9 - Closing of Business; Death or Disability; Insolvency

Regulation 10 - Enrollment of Attorneys and Agents

Regulation 11 - Miscellaneous

Regulation 12 - Chips and Tokens

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

Regulation 15 - Corporate Licensees

Regulation 15A - Limited Partnership Licensees

Regulation 15B - Limited-Liability Company Licensees

Regulation 15C - Private Investment Companies

Regulation 16 - Publicly Traded Corporations and Public Offerings of Securities

Regulation 17 - Supervision

Regulation 19 - Employee Labor Organizations

Regulation 20 - Disseminators

Regulation 21 - Live Broadcasts

Regulation 22 - Race Books and Sports PoolsRace Books and Sports Pools

Regulation 23 - Card Games

Regulation 25 - Independent Agents

Regulation 26 - Pari-Mutuel Wagering

Regulation 26A - Off-Track Pari-Mutuel Wagering

Regulation 26B - Off-Track Pari-Mutuel Sports Wagering and Off-Track Pari-Mutuel Other Event Wagering

Regulation 26C - Off-Track Pari-Mutuel Horse Race Account Wagering

Regulation 28 - List of Excluded Persons Regulation 29 - Slot Machine Tax and License Fees

Regulation 30 - Horse Racing

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.

NAC Chapter 368A - Tax on Live Entertainment

Minimum Internal Control Standards (MICS) - Group 1

Minimum Internal Control Standards

Internal Control Procedures (ICP) - Group 2

Internal Control Procedures