Statute 362 175

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; 2013, 3133)