Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS
Section 360.Sec. 13 - NEW

For the purposes of the exemption from the mining education tax set forth in paragraph (m) of subsection 2 of section 4 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1270 (NRS 363D.020) , the term "intangible investments" includes, without limitation, the intangible investments described in that paragraph and an interest in any entity, including, without limitation, a trust, S corporation, partnership, limited-liability company or other entity in which a person owns an interest, regardless of whether that person controls or participates in the management of the entity in which the person owns an interest.

Added to NAC by Dep't of Taxation by R130-21A, eff. 2/23/2022

NRS 360.090, section 4 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1269 (NRS 363D.020)