"Sale of gold or silver" means a sale or transfer of gold or silver in exchange for consideration by the business entity that extracted the gold, silver or gold-bearing or silver-bearing ore, quartz or mineral from which gold or silver is extracted.
(Added to NRS by 2021, 1272)
Structure Nevada Revised Statutes
Chapter 363D - Tax on Gross Revenue of Gold and Silver Mining Businesses
NRS 363D.015 - "Business" defined.
NRS 363D.020 - "Business entity" defined.
NRS 363D.025 - "Commission" defined.
NRS 363D.030 - "Credit sales" defined.
NRS 363D.035 - "Engaging in a business" defined.
NRS 363D.040 - "Gold" and "silver" defined.
NRS 363D.045 - "Governmental entity" defined.
NRS 363D.050 - "Gross revenue" defined.
NRS 363D.055 - "Loan" defined.
NRS 363D.060 - "Nevada gross revenue" defined.
NRS 363D.065 - "Pass-through entity" defined.
NRS 363D.070 - "Pass-through revenue" defined.
NRS 363D.075 - "Sale of gold or silver" defined.
NRS 363D.080 - "Securities" defined.
NRS 363D.085 - "Taxable year" defined.
NRS 363D.090 - "Taxpayer" defined.
NRS 363D.100 - "Wages" defined.
NRS 363D.110 - References to Internal Revenue Code.
NRS 363D.120 - Businesses constituting passive entities.
NRS 363D.130 - Duties of Department.
NRS 363D.140 - Maintenance and availability of records of taxpayer; regulations; penalty.
NRS 363D.170 - Deductions from gross revenue.
NRS 363D.190 - Certification of excess amount collected; credit and refund.
NRS 363D.210 - Interest on overpayments; disallowance of interest.
NRS 363D.230 - Action for refund: Period for commencement; venue; waiver.
NRS 363D.250 - Allowance of interest in judgment for amount illegally collected.
NRS 363D.260 - Standing to recover.
NRS 363D.270 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363D.280 - Cancellation of illegal determination.