Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 362.8 — 362.8
NAC 362.008 Mineral reserves defined. ( NRS 360.090 ) Mineral
reserves means the portion of a measured or indicated mineral resource that
has been analytically determined to justify mining, taking into account, at the
time of that determination, any mining, metallurgical, marketing, legal,
environmental, social, economic and other conditions which apply to that
determination.
(Added to NAC by Tax Commn by R058-11, 12-30-2011,
eff. 1-1-2012)
PROCEEDS OF MINERALS
General Provisions
Source: official text