The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:
1. Keeping of records sufficient for audit purposes;
2. Procedures for paying any taxes that are due; and
3. Procedures for challenging any liability for any tax, penalties or interest and for requesting refunds of any erroneously paid tax, including the steps for appealing a denial thereof.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)
Structure Nevada Revised Statutes
Chapter 375 - Taxes on Transfers of Real Property
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 375.030 - 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 375.100 - 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 375.150 - Refund to taxpayer after audit.
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 375.270 - Provision of instructions to taxpayer.
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.