GENERAL PROVISIONS

NRS 362.010. Definitions. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.010. Definitions. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.015. Legislative declaration. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

ASSESSMENT OF PATENTED MINES AND MINING CLAIMS

NRS 362.030. County assessor to assess surface of patented mines and mining claims; exceptions.

NRS 362.040. Exclusion of assessment from roll.

NRS 362.050. Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents.

NRS 362.060. Who may make affidavit.

NRS 362.070. Contiguous patented mines or mining claims: Performance of work on one mine.

NRS 362.090. One affidavit may be recorded for labor on several patented mines or mining claims.

NRS 362.095. Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture.

ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS

NRS 362.100. Duties of Department. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.100. Imposition of excise tax upon mineral extraction and royalties; applicability; duties of Department. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.105. “Royalty” defined. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.110. Annual statement of gross yield and claimed net proceeds. [Effective through November 24, 2014, and after that date through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.110. Annual statement of gross yield, claimed net proceeds and royalties. [Effective November 25, 2014, and through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.110. Annual statement of gross yield and claimed net proceeds; annual list of lessees. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.110. Annual statement of gross yield, claimed net proceeds and royalties; annual statement of amount of royalties and lessees or sublessees. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.115. Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of estimated tax liability; use of statement by Department. [Effective through November 24, 2014, and after that date through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.115. Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of estimated tax liability; use of statement by Department. [Effective November 25, 2014, and through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.115. Annual statement of estimated gross yield, net proceeds and royalties; use of statement. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.115. Annual statement of estimated gross yield, net proceeds and royalties; use of statement. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.120. Computation of gross yield and net proceeds; required reports. [Effective through November 24, 2014, and after that date through December 31, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.120. Computation of gross yield and net proceeds; required reports. [Effective November 25, 2014, and through December 31, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.120. Computation of gross yield and net proceeds; required reports. [Effective January 1, 2016, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.120. Computation of gross yield and net proceeds; required reports. [Effective January 1, 2016, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.130. Annual preparation and mailing of certificate by Department; payment of tax due and penalty; overpayments. [Effective through November 24, 2014, and after that date through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.130. Annual preparation and mailing of certificate by Department; payment of tax due and penalty; overpayments. [Effective November 25, 2014, and through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.130. Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.130. Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.135. Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.135. Appeal of certification to Nevada Tax Commission; payment of tax pending determination of appeal. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.140. Rate of tax upon net proceeds. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.140. Rate of tax upon mineral extraction and royalties. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.150. Liens for taxes on proceeds of minerals. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.150. Liens for taxes upon mineral extraction. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.160. When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.160. When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.170. Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective through November 24, 2014, and after that date through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.170. Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon mineral extraction by geothermal operations. [Effective November 25, 2014, and through June 30, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.170. Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are not approved and ratified by the voters at the 2014 General Election.]

NRS 362.170. Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon mineral extraction by geothermal operations. [Effective July 1, 2015, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.171. Establishment and use of county fund for mitigation and school district fund for mitigation. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.171. Establishment and use of county fund for mitigation and school district fund for mitigation. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.175. Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.175. Procedure for removal of amount of unpaid tax and name from records of Department when tax impossible or impractical to collect. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.180. Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.180. Burden of proof on taxpayer to show certification or taxation by Department to be unjust, improper or invalid. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.200. Powers of Department: Examination of records; hearings. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.200. Powers of Department: Examination of records; hearings. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.230. Penalty for failure to file statements. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.230. Penalty for failure to file statements. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.240. Penalty for false statements. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 362.240. Penalty for false statements. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]