Nevada § 362.175 Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect

Nevada Statutes

§ 362.175 — Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect

Nevada § 362.175

Title 32REVENUE AND TAXATION

Ch. 362Taxes

ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS

This text of Nevada § 362.175 (Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 362.175 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.