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In the months before the start of the 2013 Legislature, there appeared to be some political momentum behind a plan to build a domed stadium — described by its backers as a “mega-events center” — on the University of Nevada, Las Vegas campus. Legislation to create a special taxing district promised to be one of the more important bills of the year.

Las Vegas is a town known for separating willing tourists from their money with games of chance. But a new legislative audit has found some companies are taking tourists’ money by outright fraud.