Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.354 — 362.354
NAC 362.354 Mining function defined. ( NRS 360.090 , 362.120 ) Mining
function means any activity relating to the extraction of a geothermal
resource, including, but not limited to, any drilling, pumping, reinjection,
roadwork or transportation of the geothermal resource, if the activity occurs
before any further processing of the geothermal resource by a system for
gathering the geothermal resource.
(Added to NAC by Tax Commn by R012-07, eff. 10-31-2007)
Source: official text