{"data":{"id":"us-nv/nrs-362.135","jurisdiction":"us-nv","citation":"NRS 362.135","heading":"Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.","body":"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.\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 362 - TAXES ON PATENTED MINES AND PROCEEDS OF MINERALS","ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-362.html#NRS362Sec135","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"942d2216c0a8a316396179c21eb5d21d0775c065e66d8baf78ab34ba168f636e","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-362.130","next":"us-nv/nrs-362.140"},"notice":"GroundRules: Original legal text. Not legal advice."}