Nevada Revised Statutes

Nev. Rev. Stat. § 372.270 (2026)

Proceeds of mines

✓ current as of July 2026

Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar

NRS 372.270 Proceeds of mines. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.

[52:397:1955]

Notes of Decisions

Cited in 4 cases, 2008–2017 · leading case: Attorney Gen. v. Nevada Tax Comm'n, 181 P.3d 675 (Nev. 2008).

Sort: Relevance Newest Treatment

Attorney Gen. v. Nevada Tax Comm'n, 181 P.3d 675 (Nev. 2008). · cites it 2× “Specifically, Edison argued that the Department’s interpretation of NRS 372.270, 3 which exempts mine proceeds from use tax, was unconstitutional.”

So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). · cites it 42× “Pursuant to NRS 372.270, proceeds of minerals mined in Nevada are exempt from the use tax but subject to a net proceeds tax under NRS Chapter 362.”

So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). · cites it 21× “Pursuant to NRS 372.270, proceeds of minerals mined in Nevada are exempt from the use tax but subject to a net proceeds tax under NRS Chapter 362.”

Sierra Pac. Power v. State, Dep't of Tax., 2014 NV 93 (Nev. 2014). · cites it 21× “NRS 372.270 exempts from the use tax the sale, storage, or use of the proceeds of Nevada mines.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.