Nevada Chapter 362 — Taxes on Patented Mines and Proceeds of Minerals
25 sections hosted, reproduced from the official public-domain source.
- NRS 362.010— Definitions
- NRS 362.030— County assessor to assess surface of patented mines and mining claims; exceptions
- NRS 362.040— Exclusion of assessment from roll
- NRS 362.050— Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents
- NRS 362.060— Who may make affidavit
- NRS 362.070— Contiguous patented mines or mining claims: Performance of work on one mine
- NRS 362.090— One affidavit may be recorded for labor on several patented mines or mining claims
- NRS 362.095— Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture
- NRS 362.100— Duties of Department
- NRS 362.105— “Royalty” defined
- NRS 362.110— Annual statement of gross yield and claimed net proceeds; annual list of lessees
- NRS 362.115— Annual statement of estimated gross yield, net proceeds and royalties; use of statement
- NRS 362.120— Computation of gross yield and net proceeds; required reports
- NRS 362.130— Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments
- NRS 362.135— Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal
- NRS 362.140— Rate of tax upon net proceeds
- NRS 362.150— Liens for taxes on proceeds of minerals
- NRS 362.160— When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest
- NRS 362.170— Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount received as tax upon net proceeds of geothermal resources
- NRS 362.171— Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district
- NRS 362.175— Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect
- NRS 362.180— Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid
- NRS 362.200— Powers of Department: Examination of records; hearings
- NRS 362.230— Penalty for failure to file statements
- NRS 362.240— Penalty for false statements