Every person or persons, association or corporation licensed to hold racing meets within the State of Nevada, as provided in this chapter, shall within 30 days after the conclusion of any license period, or extension thereof, return to the Commission a full statement, under oath, of their receipts from all sources whatsoever during the calendar year, and of all expenses and disbursements, all itemized in manner and form as shall be directed by the Commission and with such allowances as may be approved by the Commission, showing the net revenue from all sources derived by such person, persons, association or corporation engaged in or conducting racing. [14:321:1951; A 1953, 698]—(NRS A 1973, 469)
Nevada Legal Code