Nevada Revised Statutes
Chapter 375 - Taxes on Transfers of Real Property

NRS 375.010 - Definitions. - 1. The following terms, wherever used or referred to in...

NRS 375.015 - Regulations of Department. - The Department may prescribe such regulations as it may deem...

NRS 375.018 - Principles for administration by county recorder. - With regard to the administration of any tax imposed by...

NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney. - 1. A county recorder who has any question of law...

NRS 375.019 - Powers and duties of Department. - 1. The Department shall, to ensure that the tax imposed...

NRS 375.020 - Imposition and rate of tax. - 1. A tax, at the rate of: (a) In a...

NRS 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection. - 1. In addition to all other taxes imposed on transfers...

NRS 375.026 - Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds. [Effective through December 31, 2021.] Optional imposition of additional tax in certain counties; rate and collectio... - 1. In addition to all other taxes imposed on transfers...

NRS 375.030 - Payment of taxes, penalties and interest. - 1. If any deed evidencing a transfer of title or...

NRS 375.060 - Declaration of value of property. - 1. Each deed evidencing a transfer of title of real...

NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020. - 1. The county recorder shall transmit the proceeds of the...

NRS 375.090 - Exemptions. - The taxes imposed by NRS 375.020, 375.023 and 375.026 do...

NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability. - The county recorder shall refuse to record any deed, conveyance...

NRS 375.110 - Penalty for falsifying value of property. - Any person who willfully falsely declares the value of transferred...

NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax. - The county recorder shall: 1. Conduct and apply audits and...

NRS 375.130 - Power of county recorder to audit records and issue subpoenas. - 1. The county recorder may audit all records relating to...

NRS 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion. - 1. If an audit is conducted by the county recorder...

NRS 375.150 - Refund to taxpayer after audit. - Any amount determined to be refundable by the county recorder...

NRS 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien. - 1. If any tax imposed pursuant to this chapter is...

NRS 375.170 - Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency. - 1. If a person is delinquent in the payment of...

NRS 375.180 - Manner of service of process. - In an action relating to a tax imposed pursuant to...

NRS 375.190 - Extension of lien. - A lien may, within 5 years after the date of...

NRS 375.200 - Warrant: Issuance; effect. - 1. The county or its authorized representative may issue a...

NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication. - The county may pay or advance to the sheriff or...

NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts. - 1. The amounts, including interest and penalties, required to be...

NRS 375.230 - Evidentiary effect of certificate of release. - A certificate by the county recorder stating that real property...

NRS 375.240 - Citation of NRS 375.250. - NRS 375.250 may be cited as the Taxpayers’ Bill of...

NRS 375.250 - Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property. - 1. The Legislature hereby declares that each taxpayer has the...

NRS 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property. - The county recorder shall cause: 1. To be prepared in...

NRS 375.270 - Provision of instructions to taxpayer. - The county recorder shall provide each taxpayer who it determines...

NRS 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law. - If an officer or employee of the county recorder determines...

NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest. - A taxpayer is entitled to receive on any overpayment of...

NRS 375.300 - Provision of response to request submitted by taxpayer. - The county recorder shall provide a taxpayer with a response...

NRS 375.310 - Petition for refund; appeal of denial of refund. - 1. After reviewing a petition for a refund, the county...

NRS 375.320 - Appeal of decision of county recorder. - 1. Any person who is aggrieved by a decision of...

NRS 375.330 - Waiver of tax, penalty and interest. - 1. The county recorder may waive any tax, penalty and...