Nev. Admin. Code § 362.6 — 362.6

NAC 362.006    “Developmental work” defined. ( NRS 360.090 )
1.  Except as otherwise provided in
subsection 2, “developmental work” means any activities performed on the
property of a mine which outline the location of the mineral reserves of the
mine or prepare the mineral reserves of the mine for production, including,
without limitation, drilling, rock work and the construction of support systems
to increase the mineral reserves of the mine.
2.  The term does not include any mineral
exploration.
(Added to NAC by Tax Comm’n by R058-11, 12-30-2011,
eff. 1-1-2012)