Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 362.10 — Definitions
As
used in this chapter, unless the context otherwise requires:
1. Mine means an excavation in the earth
from which ores, coal or other mineral substances are extracted, or a
subterranean natural deposit of minerals located and identified as such by the
staking of a claim or other method recognized by law. The term includes a well
drilled to extract minerals.
2. Mineral includes oil, gas and other
hydrocarbons, but does not include sand, gravel or water, except hot water or
steam in an operation extracting geothermal resources for profit.
3. Patented mine or mining claim means
each separate, whole or fractional patented mining location, whether such whole
or fractional mining location is covered by an independent patent or is
included under a single patent with other mining locations.
ASSESSMENT OF PATENTED MINES AND MINING CLAIMS
Source: official text