Nevada Administrative Code — Title 32 (Revenue and Taxation)

Nev. Admin. Code § 362.360 — 362.360

NAC 362.360 Processing allowance defined. ( NRS 360.090 , 362.120 ) Processing
allowance means any cost associated with converting a geothermal resource into
any electricity, heat or other by-product. The term includes, without
limitation, any cost associated with an activity occurring after the completion
of all mining functions but before the processed product is transported to a
market for the product.
(Added to NAC by Tax Commn by R012-07, eff. 10-31-2007)

Source: official text