Nev. Admin. Code § 362.20 — 362.20

NAC 362.020    Separate report of royalties. ( NRS 360.090 , 362.110 )    All
royalties received by a lessor must be reported separately from other receipts.
[Tax Comm’n, Mine Proceeds Reg. No. 21, eff. 6-28-65; A
and renumbered as Reg. No. 6, 1-22-79]