Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.310 — 362.310
NAC 362.310 Allowable deduction. [Effective through December 31, 2015.] ( NRS 360.090 , 362.120 ) A
taxpayer may claim a deduction pursuant to paragraph (k) of subsection 3 of NRS 362.120 for any money paid
during the reporting period for reclamation performed by the taxpayer.
(Added to NAC by Tax Commn by R161-05, eff. 2-23-2006;
A by R058-11, 12-30-2011, eff. 1-1-2012; R058-11, 12-30-2011, eff. 1-1-2014)
NAC 362.310 Allowable
deduction. [Effective January 1, 2016.] ( NRS 360.090 , 362.120 ) A
taxpayer may claim a deduction pursuant to paragraph (l) of subsection 3 of NRS 362.120 for any money paid
during the reporting period for reclamation performed by the taxpayer.
(Added to NAC by Tax Commn by R161-05, eff. 2-23-2006;
A by R058-11, 12-30-2011, eff. 1-1-2012; R058-11, 12-30-2011, eff. 1-1-2014)
Geothermal Resources
Source: official text