Nevada · Regulations
Chapter 362 — TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS
40 sections
40 sections
- NAC 362.001Definitions.
- NAC 362.005“Department” defined.
- NAC 362.006“Developmental work” defined.
- NAC 362.007“Mineral exploration” defined.
- NAC 362.008“Mineral reserves” defined.
- NAC 362.010Determination of gross value of mineral products.
- NAC 362.020Separate report of royalties.
- NAC 362.030Annual statement of gross yield and claimed net proceeds: Form and contents.
- NAC 362.035Deductions: Interpretation of certain statutory terms. [Effective through December 31, 2015.]
- NAC 362.035Deductions: Interpretation of certain statutory terms. [Effective January 1, 2016.]Not yet effective
- NAC 362.040Deductions: Depreciation of capitalized costs.
- NAC 362.050Deductions: Operating costs. [Effective through December 31, 2015.]
- NAC 362.050Deductions: Operating costs. [Effective January 1, 2016.]Not yet effective
- NAC 362.060Deductions: Electric power.
- NAC 362.070Deductions: Loading and transportation costs.
- NAC 362.081Date of receipt of material mailed to Commission.
- NAC 362.083Annual statement of gross yield and claimed net proceeds: Failure to include all applicable information, documentation, reports and statements.
- NAC 362.085Annual statement of gross yield and claimed net proceeds: Penalty for failure to file.
- NAC 362.087Annual statement of gross yield and claimed net proceeds: Documentation of proper filing and waiver of penalty for failure to file.
- NAC 362.090Report of amount of net proceeds of minerals taxes plus pro rata penalties and interest; distribution.
- NAC 362.200Definitions.
- NAC 362.210“Closure of a mine” defined.
- NAC 362.250“Reclamation” defined.
- NAC 362.270“Reclamation plan” defined.
- NAC 362.280“Reporting period” defined.
- NAC 362.290“Taxpayer” defined.
- NAC 362.310Allowable deduction. [Effective through December 31, 2015.]
- NAC 362.310Allowable deduction. [Effective January 1, 2016.]Not yet effective
- NAC 362.350Definitions.
- NAC 362.352“Field” defined.
- NAC 362.354“Mining function” defined.
- NAC 362.356“Plant” defined.
- NAC 362.358“Processing” defined.
- NAC 362.360“Processing allowance” defined.
- NAC 362.362“Repowering” defined.
- NAC 362.364“Transaction” defined.
- NAC 362.366“Transportation allowance” defined.
- NAC 362.368Determination of gross yield.
- NAC 362.370Calculation of net proceeds.
- NAC 362.410Assessment; removal from secured roll for miscellaneous property.