Nevada Revised Statutes
Chapter 375 - Taxes on Transfers of Real Property
NRS 375.180 - Manner of service of process.

In an action relating to a tax imposed pursuant to this chapter, process must be served:
1. In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or
2. By serving both the buyer and the seller at their place of residence in this state or their last known address.
(Added to NRS by 2001, 1589)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 375 - Taxes on Transfers of Real Property

NRS 375.010 - Definitions.

NRS 375.015 - Regulations of Department.

NRS 375.018 - Principles for administration by county recorder.

NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.

NRS 375.019 - Powers and duties of Department.

NRS 375.020 - Imposition and rate of tax.

NRS 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.

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...

NRS 375.030 - Payment of taxes, penalties and interest.

NRS 375.060 - Declaration of value of property.

NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020.

NRS 375.090 - Exemptions.

NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.

NRS 375.110 - Penalty for falsifying value of property.

NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.

NRS 375.130 - Power of county recorder to audit records and issue subpoenas.

NRS 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion.

NRS 375.150 - Refund to taxpayer after audit.

NRS 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

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.

NRS 375.180 - Manner of service of process.

NRS 375.190 - Extension of lien.

NRS 375.200 - Warrant: Issuance; effect.

NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication.

NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.

NRS 375.230 - Evidentiary effect of certificate of release.

NRS 375.240 - Citation of NRS 375.250.

NRS 375.250 - Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

NRS 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

NRS 375.270 - Provision of instructions to taxpayer.

NRS 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.

NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest.

NRS 375.300 - Provision of response to request submitted by taxpayer.

NRS 375.310 - Petition for refund; appeal of denial of refund.

NRS 375.320 - Appeal of decision of county recorder.

NRS 375.330 - Waiver of tax, penalty and interest.