Nev. Rev. Stat. ch. 362 – Taxes on Patented Mines and Proceeds of Minerals | Midpage

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Nevada Revised Statutes

Chapter 362

Nev. Rev. Stat. ch. 362

Taxes on Patented Mines and Proceeds of Minerals

362.010Definitions 362.030County assessor to assess surface of patented mines and mining claims; exceptions 362.040Exclusion of assessment from roll 362.050Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents 362.060Who may make affidavit 362.070Contiguous patented mines or mining claims: Performance of work on one mine 362.090One affidavit may be recorded for labor on several patented mines or mining claims 362.095Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture 362.100Duties of Department 362.105“Royalty” defined 362.110Annual statement of gross yield and claimed net proceeds; annual list of lessees 362.115Annual statement of estimated gross yield, net proceeds and royalties; use of statement 362.120Computation of gross yield and net proceeds; required reports 362.130Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments 362.135Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal 362.140Rate of tax upon net proceeds 362.150Liens for taxes on proceeds of minerals 362.160When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest 362.170Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; deposit of certain amount of tax, penalties and interest to credit of State Education Fund; Department to report amount received as tax upon net proceeds of geothermal resources 362.171Establishment 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 362.175Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect 362.180Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid 362.200Powers of Department: Examination of records; hearings 362.230Penalty for failure to file statements 362.240Penalty for false statements