2013 Nevada Revised Statutes
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
NRS 362.150 - Liens for taxes on proceeds of minerals. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

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)

NRS 362.150 Liens for taxes upon mineral extraction. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

1. Every tax upon mineral extraction is hereby made a lien on:

(a) The mines of the taxpayer from which the minerals are extracted; and

(b) All machinery, fixtures, equipment and stockpiles of the taxpayer located at the mines of the taxpayer or elsewhere in the State.

2. The lien attaches on January 1 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 the mines or property of the taxpayer has vested absolutely in a purchaser under a sale for the unpaid taxes.

[76:99:1891; C 1148; RL 3688; NCL 6482] (NRS A 1979, 822; 1989, 39; 2013, 3130, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)