Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter362 Taxes on Patented Mines and Proceeds of Minerals |
PROCEEDS OF MINERALS |
Deductions for Reclamation Costs |
NAC362.270. “Reclamation plan” defined.
- “Reclamation plan” means a plan for reclamation, and any amendments or modifications thereto, which is approved by:
1. The Division of Environmental Protection of the State Department of Conservation and Natural Resources pursuant to chapter 519A of NRS for a mining operation or developmental work which is conducted on land administered by this State;
2. The Bureau of Land Management of the Department of the Interior pursuant to 43 C.F.R. Part 3800 for a mining operation or developmental work which is conducted on land administered by a federal agency; or
3. Any other state or federal agency pursuant to any state or federal law which:
(a) Imposes a duty to reclaim the land disturbed by a mining operation or developmental work; or
(b) Requires a permit to engage in a mining operation or developmental work which is substantially similar to the requirements for a permit set forth in chapter 519A of NRS and any regulations adopted pursuant thereto.
(Added to NAC by Tax Comm’n by R161-05, eff. 2-23-2006)