Nevada Administrative Code
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
PROCEEDS OF MINERALS
Deductions for Reclamation Costs
Section 362.210 - "Closure of a mine" defined

1. The revegetation, treatment and rehabilitation of the site of the mine have been completed;

2. Any excess chemical solutions have been eliminated from the site of the mine, to the extent practicable;

3. The maximum degree of passive management has been implemented at the site of the mine in which a method of treatment is applied through the use of any naturally occurring chemical or biological processes to remove any metals or acidity from any waters of the mine which have been contaminated to cleanse the waters from such contamination; and

4. A monitoring program has been implemented to monitor the site of the mine after the production of the mine has been completed.