Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.210 — 362.210
NAC 362.210 Closure of a mine defined. ( NRS 360.090 , 362.120 ) Closure
of a mine means the time at which:
1. The revegetation, treatment and
rehabilitation of the site of the mine have been completed;
2. Any excess chemical solutions have been
eliminated from the site of the mine, to the extent practicable;
3. The maximum degree of passive management
has been implemented at the site of the mine in which a method of treatment is
applied through the use of any naturally occurring chemical or biological
processes to remove any metals or acidity from any waters of the mine which
have been contaminated to cleanse the waters from such contamination; and
4. A monitoring program has been implemented
to monitor the site of the mine after the production of the mine has been
completed.
(Added to NAC by Tax Commn by R161-05, eff. 2-23-2006)
Source: official text