Nev. Rev. Stat. § 362.135
Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal
Nevada · Nevada Revised Statutes Chapter 362 — Taxes on Patented Mines and Proceeds of Minerals · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 362.135, Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106935
- Permanent ID
ys:prov:2106935@1- SHA-256
6f1362c861464162034deb549b03688a9a82be39549bf1352141d12a595e92a2
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
1. Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed within 30 days after the certification is sent to the taxpayer.
2. Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.