Nevada Administrative Code
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
PROCEEDS OF MINERALS
Geothermal Resources
Section 362.354 - "Mining function" defined
Universal Citation: NV Admin Code 362.354
Current through September 16, 2024
"Mining function" means any activity relating to the extraction of a geothermal resource, including, but not limited to, any drilling, pumping, reinjection, roadwork or transportation of the geothermal resource, if the activity occurs before any further processing of the geothermal resource by a system for gathering the geothermal resource.
Added to NAC by Tax Comm'n by R012-07, eff. 10-31-2007
NRS 360.090, 362.120
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