Nevada Revised Statutes
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals

NRS 362.010 - Definitions. - As used in this chapter, unless the context otherwise requires:...

NRS 362.030 - County assessor to assess surface of patented mines and mining claims; exceptions. - The county assessor shall assess the surface of each patented...

NRS 362.040 - Exclusion of assessment from roll. - Upon receipt of an affidavit from the county recorder pursuant...

NRS 362.050 - Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents. - 1. To obtain the exemption of the surface of a...

NRS 362.060 - Who may make affidavit. - The affidavit may be made by the owner or agent...

NRS 362.070 - Contiguous patented mines or mining claims: Performance of work on one mine. - The owner of two or more contiguous patented mines or...

NRS 362.090 - One affidavit may be recorded for labor on several patented mines or mining claims. - A single affidavit may be recorded for the labor on...

NRS 362.095 - Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture. - 1. Whenever any portion of a patented mine or mining...

NRS 362.100 - Duties of Department. [Effective through June 30, 2023.] Duties of Department. [Effective July 1, 2023.] - 1. The Department shall: (a) Investigate and determine the net...

NRS 362.105 - "Royalty" defined. - As used in NRS 362.100 to 362.240, inclusive, unless the...

NRS 362.110 - Annual statement of gross yield and claimed net proceeds; annual list of lessees. - 1. Every person extracting any mineral in this State or...

NRS 362.115 - Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of portion of estimated tax liability; use of statement. [Effective through June 30, 2023.] Annual statement of estimated gross yield, net... - 1. In addition to the statement required by subsection 1...

NRS 362.120 - Computation of gross yield and net proceeds; required reports. - 1. The Department shall, from the statement filed pursuant to...

NRS 362.130 - Annual preparation and mailing of certificate by Department; payment of tax due and penalty; overpayments. [Effective through June 30, 2023.] Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax;... - 1. When the Department determines from the annual statement filed...

NRS 362.135 - Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal. - 1. Any person dissatisfied by any certification of the Department...

NRS 362.140 - Rate of tax upon net proceeds. - 1. Except as otherwise provided in this section, the rate...

NRS 362.150 - Liens for taxes on proceeds of minerals. - Every tax levied under the authority or provisions of NRS...

NRS 362.160 - When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest. - 1. Except as otherwise provided in NRS 360.232 and 360.320,...

NRS 362.170 - Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. - 1. There is hereby appropriated to each county the total...

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. - 1. Each county to which money is appropriated by subsection...

NRS 362.175 - Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect. - 1. If at any time, in the opinion of the...

NRS 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. - In any suit arising concerning the certification and taxation of...

NRS 362.200 - Powers of Department: Examination of records; hearings. - 1. The Department may examine the records of any person...

NRS 362.230 - Penalty for failure to file statements. - 1. Every person extracting any mineral in this state, or...

NRS 362.240 - Penalty for false statements. - Any person who verifies under oath to the truthfulness of...