Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.27 — Geothermal resource defined
Geothermal
resource means the natural heat of the earth and the energy associated with
that natural heat, pressure and all dissolved or entrained minerals that may be
obtained from the medium used to transfer that heat, but excluding hydrocarbons
and helium.
Source: official text