Taxes on Patented Mines and Proceeds of Minerals

  1. Law
  2. Nevada Revised Statutes
  3. Taxes on Patented Mines and Proceeds of Minerals

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Section
362.010

Definitions.

Section
362.030

County assessor to assess surface of patented mines and mining claims; exceptions.

Section
362.040

Exclusion of assessment from roll.

Section
362.050

Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents.

Section
362.060

Who may make affidavit.

Section
362.070

Contiguous patented mines or mining claims: Performance of work on one mine.

Section
362.090

One affidavit may be recorded for labor on several patented mines or mining claims.

Section
362.095

Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture.

Section
362.100

Duties of Department.

Section
362.105

"Royalty" defined.

Section
362.110

Annual statement of gross yield and claimed net proceeds; annual list of lessees.

Section
362.115

Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of portion of estimated tax liability; use of statement. [Effective through June 30, 2023.]

Section
362.115

Annual statement of estimated gross yield, net proceeds and royalties; use of statement. [Effective July 1, 2023.]

Section
362.120

Computation of gross yield and net proceeds; required reports.

Section
362.130

Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective through June 30, 2021.]

Section
362.130

Annual preparation and mailing of certificate by Department; payment of tax due and penalty; overpayments. [Effective July 1, 2021, through June 30, 2023.]

Section
362.130

Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective July 1, 2023.]

Section
362.135

Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

Section
362.140

Rate of tax upon net proceeds.

Section
362.150

Liens for taxes on proceeds of minerals.

Section
362.160

When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.

Section
362.170

Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective through June 30, 2021.]

Section
362.170

Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective July 1, 2021.]

Section
362.171

Establishment and use of county fund for mitigation and school district fund for mitigation. [Effective through June 30, 2021.]

Section
362.171

Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district. [Effective July 1, 2021.]

Section
362.175

Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.

Section
362.180

Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.

Section
362.200

Powers of Department: Examination of records; hearings.

Section
362.230

Penalty for failure to file statements.

Section
362.240

Penalty for false statements.