reglab/housing_qa huggingface dataset:
NV Rev Stat § 362.115 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.115 - Annual statement of estimated gross yield, net proceeds and royalties; quarterly reports; payment of portion of estimated tax liability; use of statement. [Effective through June 30, 2023.]

  1. In addition to the statement required by subsection 1 of NRS 362.110, each person extracting any mineral in this State:  (a) Shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds from each such operation for the entire current calendar year and an estimate of all royalties that will be paid during the current calendar year and shall pay a portion of the tax upon the net proceeds and upon the royalties so estimated in an amount equal to the estimated net proceeds and royalties multiplied by a rate equal to the rate as determined pursuant to NRS 362.140 minus the combined rate of tax ad valorem for the county in which the operation is located, including any rate levied by the State of Nevada. The estimated payment may be reduced by the amount of any credit to which the taxpayer is entitled pursuant to NRS 362.130. The amount of the tax paid upon royalties must be deducted from the payment of the royalties.  (b) May file with the Department a quarterly report stating an estimate for the year and the actual quarterly amounts of production, gross yield and net proceeds as of March 31, June 30, September 30 and December 31, and pay any additional amount due. The additional estimated tax liability must be calculated by determining the difference between the revised estimates of net proceeds based on the recent production figures as indicated by the quarterly reports and the original estimate supplied pursuant to paragraph (a). If the person chooses to submit such reports, the reports must be submitted on a form prescribed by the Department not later than the last day of the month following the end of the calendar quarter and payment must be made within 30 days after filing any quarterly report that indicates an additional estimated tax liability.  2. The Department shall:  (a) Use the statement filed pursuant to subsection 1 to prepare estimates for use by local governments in the preparation of their budgets; and  (b) Submit those estimates to the local governments on or before March 15 of each year.  (Added to NRS by 1987, 2141; A 1989, 36, 1536; 1993, 1360; 1995, 40; 1999, 733; 2005, 308; 2008, 25th Special Session, 15; 2011, 2896; 2013, 3123, 3425; 2015, 2953; 2020, 31st Special Session, 26)
NV Rev Stat § 362.115 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.115 - Annual statement of estimated gross yield, net proceeds and royalties; use of statement. [Effective July 1, 2023.]

  1. In addition to the statement required by subsection 1 of NRS 362.110, each person extracting any mineral in this State shall, on or before March 1 of each year, file with the Department a statement showing the estimated gross yield and estimated net proceeds from each such operation for the entire current calendar year and an estimate of all royalties that will be paid during the current calendar year.  2. The Department shall:  (a) Use the statement filed pursuant to subsection 1 only to prepare estimates for use by local governments in the preparation of their budgets; and  (b) Submit those estimates to the local governments on or before March 15 of each year.  (Added to NRS by 1987, 2141; A 1989, 36, 1536; 1993, 1360; 1995, 40; 1999, 733; 2005, 308; 2008, 25th Special Session, 15; 2011, 2896; 2013, 3123, 3425; 2015, 2953; 2020, 31st Special Session, 26, effective July 1, 2023)
NV Rev Stat § 362.130 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.130 - Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective through June 30, 2021.]

  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.  [4:77:1927; NCL § 6581] — (NRS A 1969, 561; 1973, 1295; 1975, 1677; 1979, 822; 1981, 809; 1987, 168, 2141; 1989, 38, 1537; 1991, 653; 1993, 1361; 1995, 41; 1999, 733; 2001, 663; 2005, 297; 2008, 25th Special Session, 16; 2009, 65; 2011, 2896; 2013, 3128, 3425; 2015, 2953)
NV Rev Stat § 362.130 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.130 - Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments. [Effective July 1, 2023.]

  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.  [4:77:1927; NCL § 6581] — (NRS A 1969, 561; 1973, 1295; 1975, 1677; 1979, 822; 1981, 809; 1987, 168, 2141; 1989, 38, 1537; 1991, 653; 1993, 1361; 1995, 41; 1999, 733; 2001, 663; 2005, 297; 2008, 25th Special Session, 16; 2009, 65; 2011, 2896; 2013, 3128, 3425; 2015, 2953; 2020, 31st Special Session, 26, effective July 1, 2023)
NV Rev Stat § 362.135 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.135 - Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

  1. Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed within 30 days after the certification is sent to the taxpayer.  2. Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.  (Added to NRS by 1977, 1052; A 1987, 169; 1989, 38; 2013, 3129)
NV Rev Stat § 362.140 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.140 - Rate of tax upon net proceeds.

  1. Except as otherwise provided in this section, the rate of tax upon the net proceeds of each geographically separate extractive operation depends upon the ratio of the net proceeds to the gross proceeds of that operation as a whole, according to the following table:  Net Proceeds as Percentage Rate of Tax as Percentage  of Gross Proceeds of Net Proceeds Less than 10............................................................................................. 2.00 10 or more but less than 18.................................................................... 2.50 18 or more but less than 26.................................................................... 3.00 26 or more but less than 34.................................................................... 3.50 34 or more but less than 42.................................................................... 4.00 42 or more but less than 50.................................................................... 4.50 50 or more................................................................................................. 5.00  2. If the combined rate of tax ad valorem which would be assessed but for the provisions of Section 5 of Article 10 of the Constitution of this state, including any rate levied by the State of Nevada, upon property at the situs of the operation is more than 2 percent, the minimum rate of tax under this section equals that rate of tax ad valorem.  3. The rate of tax upon royalties is 5 percent.  4. The rate of tax upon the net proceeds of a geothermal operation taxable pursuant to NRS 362.100 is the combined rate of tax ad valorem applicable to the property at the situs of the operation.  5. The rate of tax upon an operation for which the net proceeds in a calendar year exceed $4,000,000 is 5 percent.  [Part 75:99:1891; C § 1147; RL § 3687; NCL § 6481] — (NRS A 1989, 38, 1537; 2013, 3129)
NV Rev Stat § 362.150 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.150 - Liens for taxes on proceeds of minerals.

Every tax levied under the authority or provisions of NRS 362.100 to 362.240, inclusive, on the proceeds of minerals extracted is hereby made a lien on the mines from which minerals are extracted for sale or reduction, and also on all machinery, fixtures, equipment and stockpiles of the taxpayer located at the mine site or elsewhere in the State. The lien attaches on the 1st day of January of each year, for the calendar year commencing on that day and may not be removed or satisfied until the taxes are all paid, or the title to those mines has vested absolutely in a purchaser under a sale for those taxes.  [76:99:1891; C § 1148; RL § 3688; NCL § 6482] — (NRS A 1979, 822; 1989, 39; 2013, 3130)
NV Rev Stat § 362.160 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.160 - When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.

  1. Except as otherwise provided in NRS 360.232 and 360.320, if the amount of any tax required by NRS 362.100 to 362.240, inclusive, is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment.  2. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty and interest to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.  [5:77:1927; NCL § 6582] — (NRS A 1975, 1678; 1987, 169; 1989, 39; 1995, 42; 1999, 2490; 2013, 3130)
NV Rev Stat § 362.170 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.170 - Appropriation to county of amount of tax, penalties and interest attributable to extractive operations in county; apportionment by county treasurer; Department to report amount received as tax upon net proceeds of geothermal resources. [Effective through June 30, 2021.]

  1. There is hereby appropriated to each county the total of the amounts obtained by multiplying, for each extractive operation situated within the county, the net proceeds of that operation and any royalties paid by that operation, by the combined rate of tax ad valorem, excluding any rate levied by the State of Nevada, for property at that site, plus a pro rata share of any penalties and interest collected by the Department for the late payment of taxes distributed to the county. The Department shall report to the State Controller on or before May 25 of each year the amount appropriated to each county, as calculated for each operation from the final statement made in February of that year for the preceding calendar year. The State Controller shall distribute all money due to a county on or before May 30 of each year.  2. The county treasurer shall apportion to each local government or other local entity an amount calculated by:  (a) Determining the total of the amounts obtained by multiplying, for each extractive operation situated within its jurisdiction, the net proceeds of that operation and any royalty payments paid by that operation, by the rate levied on behalf of that local government or other local entity;  (b) Adding to the amount determined pursuant to paragraph (a) a pro rata share of any penalties and interest collected by the Department for the late payment of taxes distributed to that local government or local entity; and  (c) Subtracting from the amount determined pursuant to paragraph (b) a commission of 5 percent, of which 3 percent must be deposited in the county general fund and 2 percent must be accounted for separately in the account for the acquisition and improvement of technology in the office of the county assessor created pursuant to NRS 250.085.  3. The amounts apportioned pursuant to subsection 2, including, without limitation, the amount retained by the county and excluding the percentage commission, must be applied to the uses for which each levy was authorized in the same proportion as the rate of each levy bears to the total rate.  4. The Department shall report to the State Controller on or before May 25 of each year the amount received as tax upon the net proceeds of geothermal resources which equals the product of those net proceeds multiplied by the rate of tax levied ad valorem by the State of Nevada.  [Part 1:57:1885; BH § 2386; C § 1241; RL § 1581; NCL § 2062] — (NRS A 1959, 761; 1989, 39, 1538; 1995, 42; 1999, 735; 2001, 663; 2005, 2667; 2007, 1899; 2008, 25th Special Session, 16, 17; 2009, 1232; 2011, 91, 2896, 3531; 2013, 299, 3131, 3425; 2015, 2953)
NV Rev Stat § 362.171 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.171 - Establishment and use of county fund for mitigation and school district fund for mitigation. [Effective through June 30, 2021.]

  1. Each county to which money is appropriated by subsection 1 of NRS 362.170 may set aside a percentage of that appropriation to establish a county fund for mitigation. Money from the fund may be appropriated by the board of county commissioners only to mitigate adverse effects upon the county, or the school district located in the county, which result from:  (a) A decline in the revenue received by the county from the tax on the net proceeds of minerals during the 2 fiscal years immediately preceding the current fiscal year; or  (b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter.  2. Each school district to which money is apportioned by a county pursuant to subsection 2 of NRS 362.170 may set aside a percentage of the amount apportioned to establish a school district fund for mitigation. Except as otherwise provided in subsection 3, money from the fund may be used by the school district only to mitigate adverse effects upon the school district which result from:  (a) A decline in the revenue received by the school district from the tax on the net proceeds of minerals;  (b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter; or  (c) Expenses incurred by the school district arising from a natural disaster.  3. In addition to the authorized uses for mitigation set forth in subsection 2, a school district in a county whose population is less than 4,500 may, as the board of trustees of the school district determines is necessary, use the money from the fund established pursuant to subsection 2:  (a) To retire bonds issued by the school district or any other outstanding obligations of the school district; and  (b) To continue the instructional programs of the school district or the services and activities that are necessary to support those instructional programs, which would otherwise be reduced or eliminated if not for the provisions of this section.  Before authorizing the expenditure of money pursuant to this subsection, the board of trustees shall hold at least one public hearing on the matter.  (Added to NRS by 1993, 2289; A 1999, 736; 2009, 297; 2011, 1222; 2013, 3132)
NV Rev Stat § 362.171 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.171 - Establishment and use of county fund for mitigation; certain school districts authorized to use money apportioned to school district to retire bonds or other obligations of school district. [Effective July 1, 2021.]

  1. Each county to which money is appropriated by subsection 1 of NRS 362.170 may set aside a percentage of that appropriation to establish a county fund for mitigation. Money from the fund may be appropriated by the board of county commissioners only to mitigate adverse effects upon the county, or the school district located in the county, which result from:  (a) A decline in the revenue received by the county from the tax on the net proceeds of minerals during the 2 fiscal years immediately preceding the current fiscal year; or  (b) The opening or closing of an extractive operation from the net proceeds of which revenue has been or is reasonably expected to be derived pursuant to this chapter.  2. A school district in a county whose population is less than 4,500 may, as the board of trustees of the school district determines is necessary, use a portion of the money apportioned to the school district pursuant to subsection 2 of NRS 362.170 to retire bonds issued by the school district or any other outstanding obligations of the school district. Before authorizing the expenditure of money pursuant to this subsection, the board of trustees shall hold at least one public hearing on the matter.  (Added to NRS by 1993, 2289; A 1999, 736; 2009, 297; 2011, 1222; 2013, 3132; 2019, 4243, effective July 1, 2021)
NV Rev Stat § 362.175 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.175 - Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect.

  1. If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any tax certified on the proceeds of minerals extracted, the Executive Director may apply to the Nevada Tax Commission to have the amount of the tax and the name of the person against whom the tax is certified removed from the tax records of the Department.  2. If the Nevada Tax Commission approves the application, the Department may remove the name and amount from its tax records.  (Added to NRS by 1960, 84; A 1975, 1678; 1989, 40; 2013, 3133)
NV Rev Stat § 362.180 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.180 - Burden of proof on taxpayer to show certification by Department to be unjust, improper or invalid.

In any suit arising concerning the certification and taxation of the net proceeds of minerals extracted, the burden of proof is upon the taxpayer to show if the taxpayer so alleges or contends that the certification by the Department is unjust, improper or otherwise invalid.  [Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL § 6583] — (NRS A 1975, 1678; 1977, 1052; 1989, 40; 2013, 3133)
NV Rev Stat § 362.200 (2021)
2021 Nevada Revised Statutes|Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals|NRS 362.200 - Powers of Department: Examination of records; hearings.

  1. The Department may examine the records of any person operating or receiving royalties from any extractive operation in this state. The records are subject to examination at all times by the Department or its authorized agents and must remain available for examination for a period of 4 years from the date of any entry therein.  2. If any person whose gross yield from an extractive operation as reported to the Department for any annual reporting period during the 4 years immediately preceding the examination was $100,000 or more keeps his or her books and records pertaining to that operation or royalties outside this state, the person shall pay an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which an examiner is actually engaged in examining the books, plus the actual expenses of that examiner during the time he or she is absent from Carson City, Nevada, for the purpose of making the examination, but the time must not exceed 1 day going to and 1 day coming from the place of examination. No more than one examination may be charged against a person in any 1 fiscal year.  3. The Department may hold hearings and summon and subpoena witnesses to appear and testify upon any subject material to the determination of the net proceeds of minerals extracted. The hearings may be held at any place the Department designates, after not less than 10 days’ notice of the time and place of the hearing given in writing to the owner or operator of the mine. The owner or operator is entitled, on request made to the Executive Director, to the issuance of the Department’s subpoena requiring witnesses in behalf of the owner or operator to appear and testify at such hearing.  4. The failure of a witness to obey the subpoena of the Department subjects the witness to the same penalties prescribed by law for failure to obey a subpoena of a district court.  [9:77:1927; NCL § 6586] — (NRS A 1975, 318, 1679; 1977, 1052; 1985, 1438; 1989, 40; 2013, 3133)