Nev. Admin. Code § 360.Sec. 13 - NEW
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.
Notes
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