Nev. Rev. Stat. § 362.130 — Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments

NRS  362.130    Preparation and mailing of certificate of amount of net proceeds
and tax due; due date of tax; overpayments.
1.  When the Department determines from the
annual statement filed pursuant to NRS
362.110 the net proceeds of any minerals extracted, it shall prepare its
certificate of the amount of the net proceeds and the tax due and send a copy
of the certificate to the owner of the mine, operator of the mine or recipient
of the royalty, as the case may be.
2.  The certificate must be prepared and
mailed not later than:
(a) April 20 immediately following the month of
February during which the annual statement was filed; or
(b) April 30 immediately thereafter if an amended
statement is filed in a timely manner.
3.  The tax due as indicated in the
certificate must be paid on or before May 10 of the year in which the
certificate is received.
4.  If an overpayment was made, the
overpayment must be credited toward the payment due on May 10 of the next
calendar year. If the certificate shows a net loss for the year covered by the
certificate or an amount of tax due for that year which is less than an
overpayment made for the preceding year, the amount or remaining amount of the
overpayment must, after being credited against any amount then due from the
taxpayer in accordance with NRS 360.236 ,
be refunded to the taxpayer within 30 days after the certification was sent to
the taxpayer.