Nevada Administrative Code
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
PROCEEDS OF MINERALS
Deductions for Reclamation Costs
Section 362.290 - "Taxpayer" defined
Universal Citation: NV Admin Code 362.290
Current through September 16, 2024
"Taxpayer" means a person who is required by the Department to pay a tax on the net proceeds of any mineral extracted in this State pursuant to chapter 362 of NRS.
Added to NAC by Tax Comm'n by R161-05, eff. 2-23-2006
NRS 360.090, 362.120
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