GOLD & SILVER EXCISE // NRS 362 / AB 495 (2021) | 0.75% - 1.1% GROSS

DIRECT STATUTORY SUMMARY: Enacted in 2021 via AB 495 on top of the existing Net Proceeds of Minerals Tax—a tiered gross-revenue excise tax targeting gold and silver producers above $20 million.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2021 Legislative Session (AB 495)

ENTITIES APPROVING / BENEFITING:

Clark County Education Association
Nevada State Education Association

ENTITIES PAYING / OPPOSING:

Rural Mining Counties
Independent Mineral Producers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0173)

Official Classification: State tax department categories — Gold & Silver Excise Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0173) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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