Nevada Administrative Code — Title 32 (Revenue and Taxation)

Nev. Admin. Code § 361.610425 — 361.610425

NAC 361.610425 Mining use defined. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 ) Mining
use means the current employment of property for the development or extraction
of any mineral on or beneath the surface of land, including metal ores, oil,
gas and other hydrocarbons, and geothermal resources.
(Added to NAC by Tax Commn by R109-08, eff. 12-17-2008)

Source: official text