Home/Nevada/Statutes/Title 32: REVENUE AND TAXATION/Ch. 362: Taxes/: ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS/§ 362.240
Nevada Statutes

§ 362.240 — Penalty for false statements

Nevada § 362.240
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 362Taxes
ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS

This text of Nevada § 362.240 (Penalty for false statements) 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. § 362.240 (2026).

Text

Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined by the Executive Director after reasonable notice and hearing.

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Related

§ 362.100
Nevada § 362.100

Legislative History

[8:77:1927; NCL § 6585]—(NRS A 1975, 1680 ; 2013, 3134 )

Nearby Sections

15
§ 362.010
Definitions
§ 362.030
County assessor to assess surface of patented mines and mining claims; exceptions
§ 362.040
Exclusion of assessment from roll
§ 362.050
Affidavit of labor: Requirement for exemption of surface of patented mine or mining claim from taxation; form and contents
§ 362.060
Who may make affidavit
§ 362.070
Contiguous patented mines or mining claims: Performance of work on one mine
§ 362.090
One affidavit may be recorded for labor on several patented mines or mining claims
§ 362.095
Method of taxation of patented mine or mining claim used for purpose other than mining or agriculture
§ 362.100
Duties of Department
§ 362.105
“Royalty” defined
§ 362.110
Annual statement of gross yield and claimed net proceeds; annual list of lessees
§ 362.115
Annual statement of estimated gross yield, net proceeds and royalties; use of statement
§ 362.120
Computation of gross yield and net proceeds; required reports
§ 362.130
Preparation and mailing of certificate of amount of net proceeds and tax due; due date of tax; overpayments
§ 362.135
Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal
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Bluebook (online)
Nevada § 362.240, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/362.240.