Nev. Admin. Code § 362.70 — 362.70

NAC 362.070    Deductions: Loading and transportation costs. ( NRS 360.090 , 362.120 )    The
actual cost of transporting the product of the mine to the place of reduction, refining
and sale, is affected directly by both demurrage charged and dispatch earned
credits. These charges and credits become a part of the cost of loading and
unloading ore. Additional assessments for demurrage penalties incurred for any
cause increases the cost of loading and transportation; dispatch earned credit
paid for efficiency in loading or unloading vessels or other transport
equipment directly reduces the cost of transportation. The actual cost of
loading is the gross cost less any dispatch earned credits plus any demurrage.
[Tax Comm’n, Mine Proceeds Reg. No. 26, eff. 4-24-69;
renumbered as Reg. No. 15, 11-9-78; A and renumbered as Reg. No. 5, 1-22-79]