Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.250 — 362.250
NAC 362.250 Reclamation defined. ( NRS 360.090 , 362.120 ) Reclamation
means actions performed during or after a mining operation or developmental
work which are consistent with the provisions of NRS concerning mines and
minerals, and any regulations adopted pursuant thereto, and which are
identified in a reclamation plan to shape, stabilize, revegetate or otherwise
treat the land in order to return it to a safe, stable condition consistent
with the establishment of a productive postmining use of the land and the
abandonment of a facility in a manner which ensures the public safety, as well
as the encouragement of techniques which minimize the adverse visual effects.
The term does not include any action performed after the closure of a mine.
(Added to NAC by Tax Commn by R161-05, eff. 2-23-2006)
Source: official text