Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals

Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals

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; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective through June 30, 2021.]
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, 2021.]
NRS 362.171 - Establishment and use of county fund for mitigation and school district fund for mitigation. [Effective through June 30, 2021.]
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. [Effective July 1, 2021.]
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.

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