Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.7 — 362.7
NAC 362.007 Mineral exploration defined. ( NRS 360.090 ) Mineral
exploration means any activities relating to the search for mineral reserves
which do not occur during the development or production stages of a mine,
including drilling, sampling, assaying, metallurgical testing, engineering
studies, studies of economic feasibility and procedures to obtain appropriate
permits.
(Added to NAC by Tax Commn by R058-11, 12-30-2011,
eff. 1-1-2012)
Source: official text