Nevada Revised Statutes
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
NRS 362.150 - Liens for taxes on proceeds of minerals.

Every tax levied under the authority or provisions of NRS 362.100 to 362.240, inclusive, on the proceeds of minerals extracted is hereby made a lien on the mines from which minerals are extracted for sale or reduction, and also on all machinery, fixtures, equipment and stockpiles of the taxpayer located at the mine site or elsewhere in the State. The lien attaches on the 1st day of January of each year, for the calendar year commencing on that day and may not be removed or satisfied until the taxes are all paid, or the title to those mines has vested absolutely in a purchaser under a sale for those taxes.
[76:99:1891; C § 1148; RL § 3688; NCL § 6482]—(NRS A 1979, 822; 1989, 39; 2013, 3130)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals

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. [Effective through June 30, 2023.] Duties of Department. [Effective July 1, 2023.]

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; quarterly reports; payment of portion of estimated tax liability; use of statement. [Effective through June 30, 2023.] Annual statement of estimated gross yield, net...

NRS 362.120 - Computation of gross yield and net proceeds; required reports.

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;...

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; 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.