2013 Nevada Revised Statutes
Chapter 362 - Taxes on Patented Mines and Proceeds of Minerals
NRS 362.230 - Penalty for failure to file statements. [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.]

1. Every person extracting any mineral in this state, or receiving a royalty in connection therewith, who fails to file with the Department the statements provided for in NRS 362.100 to 362.240, inclusive, during the time and in the manner provided for in NRS 362.100 to 362.240, inclusive, shall pay a penalty of not more than $5,000. If any such person fails to file the statement, the Department may ascertain and certify the net proceeds of the minerals extracted or the value of the royalty from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amount due so ascertained and certified.

2. The Executive Director shall determine the amount of the penalty. This penalty becomes a debt due the State of Nevada and, upon collection, must be deposited in the State Treasury to the credit of the State General Fund.

3. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.

[7:77:1927; NCL 6584] (NRS A 1971, 563; 1973, 1296; 1975, 135, 1679; 1989, 41; 1995, 43; 1999, 2491)

NRS 362.230 Penalty for failure to file statements. [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. If any person engages in mineral extraction or receives royalties from any extractive operation and fails to file with the Department a statement required by NRS 362.100 to 362.240, inclusive, during the time and in the manner required by those sections:

(a) The person shall pay a penalty of not more than $5,000 for each such violation; and

(b) The Department may ascertain and certify the amount of the gross yield, net proceeds and royalties received from the extractive operation from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amounts so ascertained and certified by the Department.

2. The Executive Director shall determine the amount of the penalty imposed against the person, and the penalty becomes a debt due the State of Nevada.

3. Any person against whom a penalty is imposed pursuant to this section may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.

[7:77:1927; NCL 6584] (NRS A 1971, 563; 1973, 1296; 1975, 135, 1679; 1989, 41; 1995, 43; 1999, 2491; 2013, 3134, 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)