Nevada Administrative Code
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
PROCEEDS OF MINERALS
General Provisions
Section 362.087 - Annual statement of gross yield and claimed net proceeds: Documentation of proper filing and waiver of penalty for failure to file

If the Department does not receive an annual statement which is required to be filed pursuant to NRS 362.110 and alleges that the taxpayer has not filed the statement, the taxpayer may submit documentation which establishes that the statement was properly filed. If the Department subsequently determines the annual statement was filed properly, the Department shall waive the penalty for the failure to file a statement which is imposed pursuant to NAC 362.085.

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

NRS 360.090, 362.110, 362.230