1-3 receiving any royalty:

1-4 (a) Shall, on or before February [1] 16 of each year, [except as

1-5 otherwise provided in paragraph (b),] file with the department a statement

1-6 showing the gross yield and claimed net proceeds from each geographically

1-7 separate operation where a mineral is extracted by that person during the

1-8 calendar year immediately preceding the year in which the statement is

1-9 filed.

1-10 (b) May have up to [15 additional days to file the] 30 days after filing

1-11 the statement required by paragraph (a) to file an amended statement, if

1-12 beforehand he makes written application to the department and the

1-13 department finds good cause [for the extension.] to allow the amendment

1-14 of the statement.

2-15 362.110, each person extracting any mineral in this state shall, on or before

2-16 April [30] 1 of each year, file with the department a statement showing the

2-17 estimated gross yield and estimated net proceeds from each such operation

2-18 for the entire current calendar year and an estimate of all royalties that will

2-19 be paid during the current calendar year. The department shall use this

2-20 statement only to prepare estimates for use by local governments in the

2-24 statement filed pursuant to NRS 362.110 the net proceeds of any minerals

2-25 extracted, it shall prepare its certificate of the amount of the net proceeds

2-26 and the tax due and shall send a copy to the owner of the mine, operator of

2-27 the mine, or recipient of the royalty, as the case may be.

2-28 2. The certificate must be prepared and mailed not later than April 20

2-29 immediately following the month of February during which the statement

2-30 was filed.

2-31 3. The tax due as indicated in the certificate prepared pursuant to this

2-32 section must be paid on or before May 10 of the year in which the

2-33 certificate is received.

2-34 4. If the owner of the mine, operator of the mine, or recipient of the

2-35 royalty paid taxes pursuant to subsection 1 or 2 of NRS 362.145, the

2-36 certificate must indicate any deficiency remaining from the previous

2-37 calendar year or any overpayment of the taxes made for the previous

2-38 calendar year.

2-39 5. Any deficiency remaining from the previous calendar year, as

2-40 indicated on the certificate prepared pursuant to this section must be paid

2-41 on or before May 10 of the year in which the certificate is received.

2-42 6. If an overpayment was made and subsection 1 or 2 of NRS 362.145

3-17 operation in any calendar year exceed $4,000,000, the tax upon the net

3-18 proceeds for the next calendar year must be paid:

3-19 (a) On or before August 1 for one-half of the net proceeds extracted

3-20 from January 1 through June 30 of that year; and

3-21 (b) On or before [November 1 for the net proceeds extracted from July 1

3-22 through September 30 of that year; and

3-23 (c) On or before February 1] February 16 for the remaining one-half

3-24 of the net proceeds extracted from January 1 through June 30 and for

3-25 the net proceeds extracted from [October] July 1 through December 31 of

3-26 the preceding year.

3-27 The rate of tax must be computed pursuant to NRS 362.140 on the basis of

3-28 the best estimate of the taxpayer as to the rate that will be applicable for the

3-29 current year. If the rate selected is different than the rate paid in the

3-30 previous year, the taxpayer shall submit a brief explanation with the

3-31 payment to justify the rate selected. If, upon investigation of the facts, the

3-32 department determines that an inappropriate rate was used which resulted

3-33 in an underpayment of the taxes due, the department shall immediately

3-34 notify the taxpayer in writing of the deficiency. The taxpayer shall pay the

3-35 deficiency within 10 days after receipt of such a notice.

3-36 2. If the total amount of royalties paid by a geographically separate

3-37 operation to a person in any calendar year exceeds $100,000, the recipient

3-38 of the royalties shall pay the tax on the royalties for the next calendar year:

3-39 (a) On or before August 1 for royalties paid from January 1 through

3-40 June 30 of that year; and

3-41 (b) On or before [November 1 for royalties paid from July 1 through

4-18 the amounts obtained by multiplying, for each extractive operation situated

4-19 within the county, the net proceeds of that operation and any royalties paid

4-20 by that operation, by the combined rate of tax ad valorem, excluding any

4-21 rate levied by the State of Nevada, for property at that site, plus a pro rata

4-22 share of any penalties and interest collected by the department for the late

4-23 payment of taxes distributed to the county. The department shall report to

4-24 the state controller on or before February 15, May 25 [,] and August 15

4-25 [and November 15] of each year the amount appropriated to each county,

4-26 as calculated for each operation from the final statement made in February

4-27 of that year for the preceding calendar year and the statements filed

4-28 pursuant to NRS 362.145. The state controller shall distribute all money

4-29 due to a county on or before [February 20,] March 5, May 30 [,] and

4-30 August 20 [and November 20] of each year.

4-31 2. The county treasurer shall apportion to each local government or

4-32 other local entity an amount calculated by:

4-33 (a) Determining the total of the amounts obtained by multiplying, for

4-34 each extractive operation situated within its jurisdiction, the net proceeds of

4-35 that operation and any royalty payments paid by that operation, by the rate

4-36 levied on behalf of that local government or other local entity;

4-37 (b) Adding to the amount determined pursuant to paragraph (a) a pro

4-38 rata share of any penalties and interest collected by the department for the

4-39 late payment of taxes distributed to that local government or local entity;

4-40 and

4-41 (c) Subtracting from the amount determined pursuant to paragraph (b) a

4-42 percentage commission of 3 percent of that amount which must be