Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.275 — Proceeds of mines
There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in a county of, the proceeds
of mines which are subject to taxes levied pursuant to chapter 362 of NRS.
Source: official text