Nevada

NRS 362.010 Definitions.

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.

NRS 362.100 Duties of Department.

NRS 362.105 “Royalty” defined.

NRS 362.110 Annual statement of gross yield and claimed net proceeds; annual list of lessees.

NRS 362.115 Annual statement of estimated gross yield, net proceeds and royalties; use of statement.

NRS 362.120 Computation of gross yield and net proceeds; required reports.

NRS 362.130 Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments.

NRS 362.135 Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

NRS 362.140 Rate of tax upon net proceeds.

NRS 362.150 Liens for taxes on proceeds of minerals.

NRS 362.160 When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.

NRS 362.170 Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount received as tax upon net proceeds of geothermal resources.

NRS 362.171 Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district.

NRS 362.175 Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.

NRS 362.180 Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.

NRS 362.200 Powers of Department: Examination of records; hearings.

NRS 362.230 Penalty for failure to file statements.

NRS 362.240 Penalty for false statements.