Liens for taxes on proceeds of minerals.
Source:
Section 362.150 — Liens for taxes on proceeds of minerals., https://www.leg.state.nv.us/NRS/NRS-362.html#NRS362Sec150.
362.100
Duties of Department. 362.105
“Royalty” defined. 362.110
Annual statement of gross yield and claimed net proceeds 362.115
Annual statement of estimated gross yield, net proceeds and royalties 362.120
Computation of gross yield and net proceeds 362.130
Preparation and mailing of certificate of amount of net proceeds and tax due 362.135
Appeal of certification to State Board of Equalization 362.140
Rate of tax upon net proceeds. 362.150
Liens for taxes on proceeds of minerals. 362.160
When tax becomes delinquent 362.170
Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county 362.171
Establishment and use of county fund for mitigation 362.175
Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect. 362.180
Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. 362.200
Powers of Department: Examination of records 362.230
Penalty for failure to file statements. 362.240
Penalty for false statements.
Duties of Department. 362.105
“Royalty” defined. 362.110
Annual statement of gross yield and claimed net proceeds 362.115
Annual statement of estimated gross yield, net proceeds and royalties 362.120
Computation of gross yield and net proceeds 362.130
Preparation and mailing of certificate of amount of net proceeds and tax due 362.135
Appeal of certification to State Board of Equalization 362.140
Rate of tax upon net proceeds. 362.150
Liens for taxes on proceeds of minerals. 362.160
When tax becomes delinquent 362.170
Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county 362.171
Establishment and use of county fund for mitigation 362.175
Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect. 362.180
Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid. 362.200
Powers of Department: Examination of records 362.230
Penalty for failure to file statements. 362.240
Penalty for false statements.