1. Except as otherwise provided in this section, a permanent regulation adopted by the:

(a) Nevada Tax Commission, pursuant to NRS 360.090, concerning any taxation related to the extraction of any mineral in this State, including, without limitation, the taxation of the net proceeds pursuant to chapter 362 of NRS and Section 5 of Article 10 of the Nevada Constitution;

(b) Administrator of the Division of Industrial Relations of the Department of Business and Industry for mine health and safety pursuant to NRS 512.131;

(c) Commission on Mineral Resources pursuant to NRS 513.063, 513.094 or 519A.290; and

(d) State Environmental Commission pursuant to NRS 519A.160,

is not effective unless it is reviewed by the Mining Oversight and Accountability Commission before it is approved pursuant to chapter 233B of NRS by the Legislative Commission or the Subcommittee to Review Regulations appointed pursuant to subsection 6 of NRS 233B.067. After conducting its review of the regulation, the Mining Oversight and Accountability Commission shall provide a report of its findings and recommendations regarding the regulation to the Legislative Counsel for submission to the Legislative Commission or the Subcommittee to Review Regulations, as appropriate.

2. If the Mining Oversight and Accountability Commission fails to review a permanent regulation described in paragraph (c) or (d) of subsection 1 within 30 days after its adoption, the regulation may be approved without such a review pursuant to chapter 233B of NRS by the Legislative Commission or the Subcommittee to Review Regulations appointed pursuant to subsection 6 of NRS 233B.067 and becomes effective in accordance with the provisions of NRS 233B.070.

(Added to NRS by 2011, 2694; A 2013, 3142; 2019, 1592)