Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.270 — 362.270
NAC 362.270 Reclamation plan defined. ( NRS 360.090 , 362.120 ) Reclamation
plan means a plan for reclamation, and any amendments or modifications
thereto, which is approved by:
1. The Division of Environmental Protection
of the State Department of Conservation and Natural Resources pursuant to chapter 519A of NRS for a mining
operation or developmental work which is conducted on land administered by this
State;
2. The Bureau of Land Management of the
Department of the Interior pursuant to 43 C.F.R. Part 3800 for a mining
operation or developmental work which is conducted on land administered by a
federal agency; or
3. Any other state or federal agency
pursuant to any state or federal law which:
(a) Imposes a duty to reclaim the land disturbed by
a mining operation or developmental work; or
(b) Requires a permit to engage in a mining
operation or developmental work which is substantially similar to the
requirements for a permit set forth in chapter
519A of NRS and any regulations adopted pursuant thereto.
(Added to NAC by Tax Commn by R161-05, eff. 2-23-2006)
Source: official text