 |
Nevada Administrative Code (Last Updated: January 6, 2015) |
 |
Chapter362 Taxes on Patented Mines and Proceeds of Minerals |
|
|
PROCEEDS OF MINERALS |
| General Provisions |
| NAC 362.010. Determination of gross value of mineral products. |
| NAC 362.020. Separate report of royalties. |
| NAC 362.030. Annual statement of gross yield and claimed net proceeds: Form and contents. |
| NAC 362.035. Deductions: Interpretation of certain statutory terms. [Effective through December 31, 2015.] |
| NAC 362.035. Deductions: Interpretation of certain statutory terms. [Effective January 1, 2016.] |
| NAC 362.040. Deductions: Depreciation of capitalized costs. |
| NAC 362.050. Deductions: Operating costs. [Effective through December 31, 2015.] |
| NAC 362.050. Deductions: Operating costs. [Effective January 1, 2016.] |
| NAC 362.060. Deductions: Electric power. |
| NAC 362.070. Deductions: Loading and transportation costs. |
| NAC 362.081. Date of receipt of material mailed to Commission. |
| NAC 362.083. Annual statement of gross yield and claimed net proceeds: Failure to include all applicable information, documentation, reports and statements. |
| NAC 362.085. Annual statement of gross yield and claimed net proceeds: Penalty for failure to file. |
| NAC 362.087. Annual statement of gross yield and claimed net proceeds: Documentation of proper filing and waiver of penalty for failure to file. |
| NAC 362.090. Report of amount of net proceeds of minerals taxes plus pro rata penalties and interest; distribution. |
| Deductions for Reclamation Costs |
| NAC 362.200. Definitions. |
| 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 362.310. Allowable deduction. [Effective through December 31, 2015.] |
| NAC 362.310. Allowable deduction. [Effective January 1, 2016.] |
| Geothermal Resources |
| NAC 362.350. Definitions. |
| 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 362.368. Determination of gross yield. |
| NAC 362.370. Calculation of net proceeds. |