Nevada Administrative Code
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
PROCEEDS OF MINERALS
Deductions for Reclamation Costs
Section 362.270 - "Reclamation plan" defined

Universal Citation: NV Admin Code 362.270

Current through September 16, 2024

"Reclamation plan" means a plan for reclamation, and any amendments or modifications thereto, which is approved by:

1. The Division of Environmental Protection of the State Department of Conservation and Natural Resources pursuant to chapter 519A of NRS for a mining operation or developmental work which is conducted on land administered by this State;

2. The Bureau of Land Management of the Department of the Interior pursuant to 43 C.F.R. Part 3800 for a mining operation or developmental work which is conducted on land administered by a federal agency; or

3. Any other state or federal agency pursuant to any state or federal law which:

(a) Imposes a duty to reclaim the land disturbed by a mining operation or developmental work; or

(b) Requires a permit to engage in a mining operation or developmental work which is substantially similar to the requirements for a permit set forth in chapter 519A of NRS and any regulations adopted pursuant thereto.

Added to NAC by Tax Comm'n by R161-05, eff. 2-23-2006

NRS 360.090, 362.120

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