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

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-362 > Assessment-and-taxation-of-net-proceeds-of-minerals > 362-175

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

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.

(Added to NRS by 1960, 84; A 1975, 1678; 1989, 40)

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-362 > Assessment-and-taxation-of-net-proceeds-of-minerals > 362-175

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

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.

(Added to NRS by 1960, 84; A 1975, 1678; 1989, 40)

State Codes and Statutes

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State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-362 > Assessment-and-taxation-of-net-proceeds-of-minerals > 362-175

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

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.

(Added to NRS by 1960, 84; A 1975, 1678; 1989, 40)