Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter362 Taxes on Patented Mines and Proceeds of Minerals |
PROCEEDS OF MINERALS |
Deductions for Reclamation Costs |
NAC362.290. “Taxpayer” defined.
Latest version.
- “Taxpayer” means a person who is required by the Department to pay a tax on the net proceeds of any mineral extracted in this State pursuant to chapter 362 of NRS.
(Added to NAC by Tax Comm’n by R161-05, eff. 2-23-2006)