Hughes Properties, Inc. v. State

OPINION

This appeal is taken from a grant of summary judgment in favor of respondents, the State of Nevada and the Nevada Gaming Commission.

Appellants Hughes Properties, Inc. and Summa Corporation instituted this suit, seeking a refund of allegedly overpaid quarterly license fees. They argued that the plain meaning of former NRS 463.0114 (now 463.0161), defining “gross revenue,” precluded taxation of sums received as “rake-offs” and percentage buy-ins. Appellants further sought to have Nevada Gaming Commission regulation 6.080(l)(d), which provides for the assessment of these sums, declared…