Nevada Code § 466.190

Report to Commission by licensee of receipts and disbursements
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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.

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