Nev. Admin. Code § 360.Sec. 13
Current through September 16, 2024
For the purposes of the exemption from the mining education tax set forth in paragraph (m) of subsection 2 of section 4 of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at page 1270 (NRS 363D.020) , the term "intangible investments" includes, without limitation, the intangible investments described in that paragraph and an interest in any entity, including, without limitation, a trust, S corporation, partnership, limited-liability company or other entity in which a person owns an interest, regardless of whether that person controls or participates in the management of the entity in which the person owns an interest.
Nev. Admin. Code § 360.Sec. 13