Nevada § 363C.320 Mining, quarrying and oil and gas extraction (NAICS 21)

Nevada Statutes

§ 363C.320 — Mining, quarrying and oil and gas extraction (NAICS 21)

Nevada § 363C.320

Title 32REVENUE AND TAXATION

Ch. 363CCommerce

CALCULATION OF TAX

This text of Nevada § 363C.320 (Mining, quarrying and oil and gas extraction (NAICS 21)) 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. § 363C.320 (2026).

Text

1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting:

(a)Naturally occurring mineral solids, such as coal and ores;

(b)Liquid minerals, such as crude petroleum; and

(c)Gases, such as natural gas. 2. Examples of business entities in this category include, without limitation:

(a)Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis.

(b)Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction

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1. The mining, quarrying and oil and gas extraction business category (NAICS 21) includes all business entities primarily engaged in mining operations and mining support activities, including, without limitation, extracting:
(a) Naturally occurring mineral solids, such as coal and ores;
(b) Liquid minerals, such as crude petroleum; and
(c) Gases, such as natural gas.
2. Examples of business entities in this category include, without limitation:
(a) Business entities operating mines, quarries or oil and gas wells on their own account or for others on a contract or fee basis.
(b) Mining support activities, including business entities that perform exploration or other mining services, or both, on a contract or fee basis, except geophysical surveying, mine site preparation and the construction of oil and gas pipelines.
3. As used in subsections 1 and 2, the term “mining” includes quarrying, well operations and beneficiating, including, without limitation, crushing, screening, washing, flotation and other preparation customarily performed at a mine site or as a part of mining activity.
4. The amount of the commerce tax for a business entity included in this category is the amount obtained by subtracting $4,000,000 from the Nevada gross revenue of the business entity for the taxable year and multiplying that amount by 0.051 percent.