Nev. Admin. Code § 362.290 — 362.290

NAC 362.290    “Taxpayer” defined. ( NRS 360.090 , 362.120 )    “Taxpayer”
means a person who is required by the Department to pay a tax on the net
proceeds of any mineral extracted in this State pursuant to chapter 362 of NRS.
(Added to NAC by Tax Comm’n by R161-05, eff. 2-23-2006)