Section 362.006 - "Developmental work" defined1. Except as otherwise provided in subsection 2, "developmental work" means any activities performed on the property of a mine which outline the location of the mineral reserves of the mine or prepare the mineral reserves of the mine for production, including, without limitation, drilling, rock work and the construction of support systems to increase the mineral reserves of the mine.2. The term does not include any mineral exploration.Nev. Admin. Code § 362.006
Added to NAC by Tax Comm'n by R058-11, 12-30-2011, eff. 1-1-2012