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- 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.]