As used in this chapter, unless the
context otherwise requires:
1. “Mine” means an excavation in the earth from which ores, coal
or other mineral substances are extracted, or a subterranean natural
deposit of minerals located and identified as such by the staking of a
claim or other method recognized by law. The term includes a well drilled
to extract minerals.
2. “Mineral” includes oil, gas and other hydrocarbons, but does
not include sand, gravel or water, except hot water or steam in an
operation extracting geothermal resources for profit.
3. “Patented mine or mining claim” means each separate, whole or
fractional patented mining location, whether such whole or fractional
mining location is covered by an independent patent or is included under
a single patent with other mining locations.
[1:206:1915; 1919 RL p. 3009; NCL § 6592]—(NRS A 1975, 317; 1989,
33)
ASSESSMENT OF PATENTED MINES AND MINING CLAIMS
The county assessor shall assess the
surface of each patented mine and mining claim in his county for which an
affidavit was not filed pursuant to NRS 362.050 , 362.070 and
362.090 and return the assessment as
required by law.
[3:206:1915; 1919 RL p. 3009; NCL § 6594]—(NRS A 1989, 33)
Upon receipt of an
affidavit from the county recorder pursuant to NRS 362.050 stating that at least $100 in development work
has been actually performed upon the patented mine or mining claim during
the federal mining assessment work period ending within the year before
the fiscal year for which the assessment has been levied, the assessor
shall exclude from the roll the assessment against the patented mine or
mining claim named in the affidavit.
[4:206:1915; A 1933, 233; 1931 NCL § 6595]—(NRS A 1989, 33, 1831;
1991, 2105; 2003, 2772 )
1. To obtain the exemption of the surface of a patented mine or
mining claim from taxation ad valorem, pursuant to Section 5 of Article
10 of the Constitution of this state, the owner must record an affidavit
with the office of the county recorder for the county in which the mine
is located on or before December 30 covering work done during the 12
months next preceding 12 a.m. on September 1 of that year. The exemption
then applies to the taxes for the fiscal year beginning on July 1
following the filing of the affidavit. Upon receipt of such an affidavit,
the county recorder shall transmit a copy of the affidavit, without
charge, to the county assessor.
2. The affidavit of labor must describe particularly the work
performed, upon what portion of the mine or claim, and when and by whom
done, and may be substantially in the following form:
State of Nevada }
}ss.
County of................................... }
................................, being first duly sworn, deposes
and says: That development work worth at least $100 was performed upon
the ............................... patented mine or mining claim,
situated in the ........................................ Mining District,
County of ..........................................., State of Nevada,
during the federal mining assessment work period ending within the year
....... . The work was done at the expense of
.............................., the owner (or one of the owners) of the
patented mine or mining claim, for the purpose of relieving it from the
tax assessment. It was performed by ................................, at
about ................ feet in a ................ direction from the
monument of location, and was done between the ........ day of the month
of ........ of the year ......., and the .......... day of the month of
.......... of the year ......., and consisted of the following work:
...........................................................................
...........................................................................
.
...........................................................................
...........................................................................
.
...............................................................
(Signature)
Subscribed and sworn to before me
this ...... day of the month of ...... of the year ......
...........................................................................
....
Notary Public (or other person
authorized to administer oaths)
[7:206:1915; A 1933, 233; 1931 NCL § 6598]—(NRS A 1975, 317; 1985,
1221, 1503; 1989, 33; 1991, 2105; 2001, 52 ; 2003, 2773 )
The affidavit may be made by
the owner or agent of the owner, or the person performing the labor, or
by any person familiar with the facts, on behalf of the owner.
[8:206:1915; 1919 RL p. 3010; NCL § 6599]
The owner of two or more contiguous
patented mines or mining claims may perform all the work required by
Section 5 of Article 10 of the Constitution of this state upon one mine
or claim only; but the aggregate amount of such work must be equal to
$100 for each of the contiguous patented mines or claims.
[9:206:1915; 1919 RL p. 3010; NCL § 6600]—(NRS A 1989, 34)
A single affidavit may be recorded for
the labor on several patented mines or mining claims belonging to the
same person or held in common ownership, provided all are located in the
same county.
[11:206:1915; 1919 RL p. 3011; NCL § 6602]—(NRS A 1989, 34, 1832)
1. Whenever any portion of a patented mine or mining claim is used
by the patentee or a successor in interest for a purpose unrelated to
mining or agriculture, the portion of such patented mine or mining claim
so used shall cease to be a patented mine or mining claim or part thereof
and shall be taxed as other real property is taxed.
2. For the purpose of this section, a dwelling placed upon a
patented mine or mining claim to be occupied by the operator of such
patented mine or mining claim or his agent is not a use unrelated to
mining.
3. Whenever any patented mine or mining claim is taxed as real
property, such taxation shall not affect the status of contiguous
patented mines or mining claims.
(Added to NRS by 1967, 839; A 1989, 34)
ASSESSMENT AND TAXATION OF NET PROCEEDS OF MINERALS
1. The Department shall:
(a) Investigate and determine the net proceeds of all minerals
extracted and certify them as provided in NRS 362.100 to 362.240 ,
inclusive.
(b) Appraise and assess all reduction, smelting and milling works,
plants and facilities, whether or not associated with a mine, all
drilling rigs, and all supplies, machinery, equipment, apparatus,
facilities, buildings, structures and other improvements used in
connection with any mining, drilling, reduction, smelting or milling
operation as provided in chapter 361 of NRS.
2. As used in this section, “net proceeds of all minerals
extracted” includes the proceeds of all:
(a) Operating mines;
(b) Operating oil and gas wells;
(c) Operations extracting geothermal resources for profit, except
an operation which uses natural hot water to enhance the growth of animal
or plant life; and
(d) Operations extracting minerals from natural solutions.
[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [1:77:1927; NCL §
6578]—(NRS A 1975, 1675; 1983, 2088; 1985, 1305; 1989, 34)
As used in NRS 362.100 to 362.240 ,
inclusive, unless the context otherwise requires:
1. “Royalty” means a portion of the proceeds from extraction of a
mineral which is paid for the privilege of extracting the mineral.
2. “Royalties” do not include:
(a) Rents or other compensatory payments which are fixed and
certain in amount and payable periodically over the duration of the lease
regardless of the extent of extractions; or
(b) Minimum royalties covering periods when no mineral is extracted
if the payments are fixed and certain in amount and payable on a regular
periodic basis.
(Added to NRS by 1975, 135; A 1989, 35)
1. Every person extracting any mineral in this State or receiving
any royalty:
(a) Shall, on or before February 16 of each year, file with the
Department a statement showing the gross yield and claimed net proceeds
from each geographically separate operation where a mineral is extracted
by that person during the calendar year immediately preceding the year in
which the statement is filed.
(b) May have up to 30 days after filing the statement required by
paragraph (a) to file an amended statement.
2. The statement must:
(a) Show the claimed deductions from the gross yield in the detail
set forth in NRS 362.120 . The
deductions are limited to the costs incurred during the calendar year
immediately preceding the year in which the statement is filed.
(b) Be in the form prescribed by the Department.
(c) Be verified by the manager, superintendent, secretary or
treasurer of the corporation, or by the owner of the operation, or, if
the owner is a natural person, by someone authorized in his behalf.
3. Each recipient of a royalty as described in subsection 1 shall
annually file with the Department a list showing each of the lessees
responsible for taxes due in connection with the operation or operations
included in the statement filed pursuant to subsections 1 and 2.
[2:77:1927; A 1929, 120; NCL § 6579]—(NRS A 1971, 562; 1973, 1293;
1975, 1675; 1979, 819; 1983, 878; 1989, 35; 1995, 40; 1999, 732 ; 2001, 661 ; 2005, 296 )
1. In addition to the statement required by subsection 1 of NRS
362.110 , each person extracting any
mineral in this State shall, on or before March 1 of each year, file with
the Department a statement showing the estimated gross yield and
estimated net proceeds from each such operation for the entire current
calendar year and an estimate of all royalties that will be paid during
the current calendar year.
2. The Department shall:
(a) Use the statement filed pursuant to subsection 1 only to
prepare estimates for use by local governments in the preparation of
their budgets; and
(b) Submit those estimates to the local governments on or before
March 15 of each year.
(Added to NRS by 1987, 2141; A 1989, 36, 1536; 1993, 1360; 1995,
40; 1999, 733 ; 2005, 308 )
1. The Department shall, from the statement filed pursuant to NRS
362.110 and from all obtainable data,
evidence and reports, compute in dollars and cents the gross yield and
net proceeds of the calendar year immediately preceding the year in which
the statement is filed.
2. The gross yield must include the value of any mineral extracted
which was:
(a) Sold;
(b) Exchanged for any thing or service;
(c) Removed from the State in a form ready for use or sale; or
(d) Used in a manufacturing process or in providing a service,
Ê during that period.
3. The net proceeds are ascertained and determined by subtracting
from the gross yield the following deductions for costs incurred during
that period, and none other:
(a) The actual cost of extracting the mineral.
(b) The actual cost of transporting the mineral to the place or
places of reduction, refining and sale.
(c) The actual cost of reduction, refining and sale.
(d) The actual cost of marketing and delivering the mineral and the
conversion of the mineral into money.
(e) The actual cost of maintenance and repairs of:
(1) All machinery, equipment, apparatus and facilities used
in the mine.
(2) All milling, refining, smelting and reduction works,
plants and facilities.
(3) All facilities and equipment for transportation except
those that are under the jurisdiction of the Public Utilities Commission
of Nevada or the Transportation Services Authority.
(f) The actual cost of fire insurance on the machinery, equipment,
apparatus, works, plants and facilities mentioned in paragraph (e).
(g) Depreciation of the original capitalized cost of the machinery,
equipment, apparatus, works, plants and facilities mentioned in paragraph
(e). The annual depreciation charge consists of amortization of the
original cost in a manner prescribed by regulation of the Nevada Tax
Commission. The probable life of the property represented by the original
cost must be considered in computing the depreciation charge.
(h) All money expended for premiums for industrial insurance, and
the actual cost of hospital and medical attention and accident benefits
and group insurance for all employees.
(i) All money paid as contributions or payments under the
unemployment compensation law of the State of Nevada, as contained in
chapter 612 of NRS, all money paid as
contributions under the Social Security Act of the Federal Government,
and all money paid to either the State of Nevada or the Federal
Government under any amendment to either or both of the statutes
mentioned in this paragraph.
(j) The actual cost of developmental work in or about the mine or
upon a group of mines when operated as a unit.
(k) All money paid as royalties by a lessee or sublessee of a mine
or well, or by both, in determining the net proceeds of the lessee or
sublessee, or both.
4. Royalties deducted by a lessee or sublessee constitute part of
the net proceeds of the minerals extracted, upon which a tax must be
levied against the person to whom the royalty has been paid.
5. Every person acquiring property in the State of Nevada to
engage in the extraction of minerals and who incurs any of the expenses
mentioned in subsection 3 shall report those expenses and the recipient
of any royalty to the Department on forms provided by the Department.
6. The several deductions mentioned in subsection 3 do not include
any expenditures for salaries, or any portion of salaries, of any person
not actually engaged in:
(a) The working of the mine;
(b) The operating of the mill, smelter or reduction works;
(c) The operating of the facilities or equipment for transportation;
(d) Superintending the management of any of those operations; or
(e) The State of Nevada, in office, clerical or engineering work
necessary or proper in connection with any of those operations.
[3:77:1927; A 1937, 139; 1939, 256; 1931 NCL § 6580]—(NRS A 1971,
926; 1973, 1294; 1975, 1676; 1979, 820; 1983, 254; 1989, 36, 1533; 1991,
146; 1997, 1990; 2001, 661 )
1. When the Department determines from the annual statement filed
pursuant to NRS 362.110 the net
proceeds of any minerals extracted, it shall prepare its certificate of
the amount of the net proceeds and the tax due and shall send a copy to
the owner of the mine, operator of the mine or recipient of the royalty,
as the case may be.
2. The certificate must be prepared and mailed not later than:
(a) April 20 immediately following the month of February during
which the statement was filed; or
(b) April 30 immediately thereafter if an amended statement is
filed in a timely manner.
3. The tax due as indicated in the certificate prepared pursuant
to this section must be paid on or before May 10 of the year in which the
certificate is received.
4. If an overpayment was made, the overpayment may be credited
toward the payment due on May 10 of the next calendar year. If the
certificate prepared pursuant to this section shows a net loss for the
year covered by the certificate or an amount of tax due for that year
which is less than an overpayment made for the preceding year, the amount
or remaining amount of the overpayment must be refunded to the taxpayer
within 30 days after the certification was sent to the taxpayer.
[4:77:1927; NCL § 6581]—(NRS A 1969, 561; 1973, 1295; 1975, 1677;
1979, 822; 1981, 809; 1987, 168, 2141; 1989, 38, 1537; 1991, 653; 1993,
1361; 1995, 41; 1999, 733 ; 2001, 663 ; 2005, 297 )
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.
(Added to NRS by 1977, 1052; A 1987, 169; 1989, 38)
1. Except as otherwise provided in this section, the rate of tax
upon the net proceeds of each geographically separate extractive
operation depends upon the ratio of the net proceeds to the gross
proceeds of that operation as a whole, according to the following table:
Net Proceeds as
Percentage Rate of Tax as
Percentage
of Gross
Proceeds
of Net Proceeds
Less than
10.........................................................................
.................... 2.00
10 or more but less than
18....................................................................
2.50
18 or more but less than
26....................................................................
3.00
26 or more but less than
34....................................................................
3.50
34 or more but less than
42....................................................................
4.00
42 or more but less than
50....................................................................
4.50
50 or
more.......................................................................
.......................... 5.00
2. If the combined rate of tax ad valorem which would be assessed
but for the provisions of Section 5 of Article 10 of the Constitution of
this state, including any rate levied by the State of Nevada, upon
property at the situs of the operation is more than 2 percent, the
minimum rate of tax under this section equals that rate of tax ad valorem.
3. The rate of tax upon royalties is 5 percent.
4. The rate of tax upon the net proceeds of a geothermal operation
taxable pursuant to NRS 362.100 is the
combined rate of tax ad valorem applicable to the property at the situs
of the operation.
5. The rate of tax upon an operation for which the net proceeds in
a calendar year exceed $4,000,000 is 5 percent.
[Part 75:99:1891; C § 1147; RL § 3687; NCL § 6481]—(NRS A 1989, 38,
1537)
Every tax
levied under the authority or provisions of NRS 362.100 to 362.240 ,
inclusive, on the proceeds of minerals extracted is hereby made a lien on
the mines from which minerals are extracted for sale or reduction, and
also on all machinery, fixtures, equipment and stockpiles of the taxpayer
located at the mine site or elsewhere in the State. The lien attaches on
the 1st day of January of each year, for the calendar year commencing on
that day and may not be removed or satisfied until the taxes are all
paid, or the title to those mines has vested absolutely in a purchaser
under a sale for those taxes.
[76:99:1891; C § 1148; RL § 3688; NCL § 6482]—(NRS A 1979, 822;
1989, 39)
1. Except as otherwise provided in NRS 360.232 and 360.320 ,
if the amount of any tax required by NRS 362.100 to 362.240 ,
inclusive, is not paid within 10 days after it is due, it is delinquent
and must be collected as other delinquent taxes are collected by law,
together with a penalty of 10 percent of the amount of the tax which is
owed, as determined by the Department, in addition to the tax, plus
interest at the rate of 1 percent per month, or fraction of a month, from
the date the tax was due until the date of payment.
2. Any person extracting any mineral or receiving a royalty may
appeal from the imposition of the penalty and interest to the Nevada Tax
Commission by filing a notice of appeal in accordance with the
requirements set forth in NRS 360.245 .
[5:77:1927; NCL § 6582]—(NRS A 1975, 1678; 1987, 169; 1989, 39;
1995, 42; 1999, 2490 )
[Effective through June
30, 2007.]
1. There is hereby appropriated to each county the total of the
amounts obtained by multiplying, for each extractive operation situated
within the county, the net proceeds of that operation and any royalties
paid by that operation, by the combined rate of tax ad valorem, excluding
any rate levied by the State of Nevada, for property at that site, plus a
pro rata share of any penalties and interest collected by the Department
for the late payment of taxes distributed to the county. The Department
shall report to the State Controller on or before May 25 of each year the
amount appropriated to each county, as calculated for each operation from
the final statement made in February of that year for the preceding
calendar year. The State Controller shall distribute all money due to a
county on or before May 30 of each year.
2. The county treasurer shall apportion to each local government
or other local entity an amount calculated by:
(a) Determining the total of the amounts obtained by multiplying,
for each extractive operation situated within its jurisdiction, the net
proceeds of that operation and any royalty payments paid by that
operation, by the rate levied on behalf of that local government or other
local entity;
(b) Adding to the amount determined pursuant to paragraph (a) a pro
rata share of any penalties and interest collected by the Department for
the late payment of taxes distributed to that local government or local
entity; and
(c) Subtracting from the amount determined pursuant to paragraph
(b) a commission of 5 percent of that amount, of which 3 percent must be
deposited in the county general fund and 2 percent must be accounted for
separately in the account for the acquisition and improvement of
technology in the office of the county assessor created pursuant to NRS
250.085 .
3. The amounts apportioned pursuant to subsection 2, including,
without limitation, the amount retained by the county and excluding the
percentage commission, must be applied to the uses for which each levy
was authorized in the same proportion as the rate of each levy bears to
the total rate.
4. The Department shall report to the State Controller on or
before May 25 of each year the amount received as tax upon the net
proceeds of geothermal resources which equals the product of those net
proceeds multiplied by the rate of tax levied ad valorem by the State of
Nevada.
[Part 1:57:1885; BH § 2386; C § 1241; RL § 1581; NCL § 2062]—(NRS A
1959, 761; 1989, 39, 1538; 1995, 42; 1999, 735 ; 2001, 663 ; 2005, 2667 )
[Effective July 1,
2007.]
1. There is hereby appropriated to each county the total of the
amounts obtained by multiplying, for each extractive operation situated
within the county, the net proceeds of that operation and any royalties
paid by that operation, by the combined rate of tax ad valorem, excluding
any rate levied by the State of Nevada, for property at that site, plus a
pro rata share of any penalties and interest collected by the Department
for the late payment of taxes distributed to the county. The Department
shall report to the State Controller on or before May 25 of each year the
amount appropriated to each county, as calculated for each operation from
the final statement made in February of that year for the preceding
calendar year. The State Controller shall distribute all money due to a
county on or before May 30 of each year.
2. The county treasurer shall apportion to each local government
or other local entity an amount calculated by:
(a) Determining the total of the amounts obtained by multiplying,
for each extractive operation situated within its jurisdiction, the net
proceeds of that operation and any royalty payments paid by that
operation, by the rate levied on behalf of that local government or other
local entity;
(b) Adding to the amount determined pursuant to paragraph (a) a pro
rata share of any penalties and interest collected by the Department for
the late payment of taxes distributed to that local government or local
entity; and
(c) Subtracting from the amount determined pursuant to paragraph
(b) a commission of 3 percent of that amount which must be deposited in
the county general fund.
3. The amounts apportioned pursuant to subsection 2, including,
without limitation, the amount retained by the county and excluding the
percentage commission, must be applied to the uses for which each levy
was authorized in the same proportion as the rate of each levy bears to
the total rate.
4. The Department shall report to the State Controller on or
before May 25 of each year the amount received as tax upon the net
proceeds of geothermal resources which equals the product of those net
proceeds multiplied by the rate of tax levied ad valorem by the State of
Nevada.
[Part 1:57:1885; BH § 2386; C § 1241; RL § 1581; NCL § 2062]—(NRS A
1959, 761; 1989, 39, 1538; 1995, 42; 1999, 735 ; 2001, 663 ; 2005, 2667 , effective July 1, 2007)
1. Each county to which money is appropriated by subsection 1 of
NRS 362.170 may set aside a percentage
of that appropriation to establish a county fund for mitigation. Money
from the fund may be appropriated by the board of county commissioners
only to mitigate adverse effects upon the county, or the school district
located in the county, which result from:
(a) A decline in the revenue received by the county from the tax on
the net proceeds of minerals during the 2 fiscal years immediately
preceding the current fiscal year; or
(b) The opening or closing of an extractive operation from the net
proceeds of which revenue has been or is reasonably expected to be
derived pursuant to this chapter.
2. Each school district to which money is apportioned by a county
pursuant to subsection 2 of NRS 362.170
may set aside a percentage of the amount apportioned to establish a
school district fund for mitigation. Money from the fund may be used by
the school district only to mitigate adverse effects upon the school
district which result from:
(a) A decline in the revenue received by the school district from
the tax on the net proceeds of minerals during the 2 fiscal years
immediately preceding the current fiscal year; or
(b) The opening or closing of an extractive operation from the net
proceeds of which revenue has been or is reasonably expected to be
derived pursuant to this chapter.
(Added to NRS by 1993, 2289; A 1999, 736 )
1. If at any time, in the opinion of the Executive Director, it
becomes impossible or impractical to collect any tax certified on the
proceeds of minerals extracted, the Executive Director may apply to the
Nevada Tax Commission to have the amount of the tax and the name of the
person against whom the tax is certified removed from the tax records of
the Department.
2. If the Nevada Tax Commission approves the application, the
Department may remove the name and amount from its tax records.
(Added to NRS by 1960, 84; A 1975, 1678; 1989, 40)
In any suit arising
concerning the certification and taxation of the net proceeds of minerals
extracted, the burden of proof is upon the taxpayer to show if he so
alleges or contends that the certification by the Department is unjust,
improper or otherwise invalid.
[Part 13:177:1917; 1919 RL p. 3202; NCL § 6554] + [6:77:1927; NCL §
6583]—(NRS A 1975, 1678; 1977, 1052; 1989, 40)
1. The Department may examine the records of any person operating
or receiving royalties from any extractive operation in this state. The
records are subject to examination at all times by the Department or its
authorized agents and must remain available for examination for a period
of 4 years from the date of any entry therein.
2. If any person whose gross yield from an extractive operation as
reported to the Department for any annual reporting period during the 4
years immediately preceding the examination was $100,000 or more keeps
his books and records pertaining to that operation or royalties outside
this state, the person shall pay an amount per day equal to the amount
set by law for out-of-state travel for each day or fraction thereof
during which an examiner is actually engaged in examining the books, plus
the actual expenses of that examiner during the time he is absent from
Carson City, Nevada, for the purpose of making the examination, but the
time must not exceed 1 day going to and 1 day coming from the place of
examination. No more than one examination may be charged against a person
in any 1 fiscal year.
3. The Department may hold hearings and summon and subpoena
witnesses to appear and testify upon any subject material to the
determination of the net proceeds of minerals extracted. The hearings may
be held at any place the Department designates, after not less than 10
days’ notice of the time and place of the hearing given in writing to the
owner or operator of the mine. The owner or operator is entitled, on
request made to the Executive Director, to the issuance of the
Department’s subpoena requiring witnesses in behalf of the owner or
operator to appear and testify at such hearing.
4. The failure of a witness to obey the subpoena of the Department
subjects the witness to the same penalties prescribed by law for failure
to obey a subpoena of a district court.
[9:77:1927; NCL § 6586]—(NRS A 1975, 318, 1679; 1977, 1052; 1985,
1438; 1989, 40)
1. Every person extracting any mineral in this state, or receiving
a royalty in connection therewith, who fails to file with the Department
the statements provided for in NRS 362.100 to 362.240 ,
inclusive, during the time and in the manner provided for in NRS 362.100
to 362.240 , inclusive, shall pay a penalty of not more
than $5,000. If any such person fails to file the statement, the
Department may ascertain and certify the net proceeds of the minerals
extracted or the value of the royalty from all data and information
obtainable, and the amount of the tax due must be computed on the basis
of the amount due so ascertained and certified.
2. The Executive Director shall determine the amount of the
penalty. This penalty becomes a debt due the State of Nevada and, upon
collection, must be deposited in the State Treasury to the credit of the
State General Fund.
3. Any person extracting any mineral or receiving a royalty may
appeal from the imposition of the penalty to the Nevada Tax Commission by
filing a notice of appeal in accordance with the requirements set forth
in NRS 360.245 .
[7:77:1927; NCL § 6584]—(NRS A 1971, 563; 1973, 1296; 1975, 135,
1679; 1989, 41; 1995, 43; 1999, 2491 )
Any person who verifies
under oath to the truthfulness of a statement required by NRS 362.100
to 362.240 , inclusive, that is false in any material
respect shall be liable to a penalty of not more than 15 percent of the
tax as determined by the Executive Director after reasonable notice and
hearing.
[8:77:1927; NCL § 6585]—(NRS A 1975, 1680)
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