Nevada · statute · Nev. Rev. Stat. ch. 375 · 36 active provisions
1. The following terms, wherever used or referred to in this chapter, have the following meaning unless a different meaning clearly appears in the context: (a) “Buyer” means a person or other legal entity acquiring title to any estate or present interest in real property in this State by deed, including, without limita…
The Department may prescribe such regulations as it may deem necessary to carry out the purposes of this chapter.
With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles: 1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood. 2. In cases where another authority, such as the United States or…
1. A county recorder who has any question of law regarding the imposition or collection of any tax imposed by this chapter shall request an opinion from the district attorney pursuant to NRS 252.160. The district attorney shall request an opinion on the question from the Attorney General pursuant to NRS 228.150 if: (a)…
1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audits of the records of the various counties as are necessary to carry out the provisions…
1. A tax, at the rate of: (a) In a county whose population is 700,000 or more, $1.25; and (b) In a county whose population is less than 700,000, 65 cents, Ê for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or other…
1. In addition to all other taxes imposed on transfers of real property, a tax, at the rate of $1.30 on each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land s…
1. In addition to all other taxes imposed on transfers of real property, the board of county commissioners of a county whose population is less than 700,000 may impose a tax at the rate of up to 5 cents for each $500 of value, or fraction thereof, on each deed by which any lands, tenements or other realty is granted, a…
1. If any deed evidencing a transfer of title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the county recorder shall compute the amount of the tax due and shall collect that amount before acceptance of the deed for re…
1. Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by the Nevada Tax Commission. 2. The Nevada Tax Commission shall include in the form prescribed…
1. The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end of each quarter in the following manner: (a) An amount equal to that portion of the proceeds which is equivalent to 10 cents for each $500 of value or fraction thereof must be transmitted to the State Controller who shall de…
The taxes imposed by NRS 375.020, 375.023 and 375.026 do not apply to: 1. Except as otherwise provided in this subsection, a mere change in identity, form or place of organization, such as a transfer between a business entity and its parent, its subsidiary or an affiliated business entity if the affiliated business ent…
The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subject to liability for refusing to record a deed, conveyance or land sale installment contract for which a tax imposed pursuant to this…
Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.
The county recorder shall: 1. Conduct and apply audits and other procedures for enforcement as uniformly as is feasible. 2. Collect any tax that is due pursuant to the provisions of this chapter in an equitable manner so that every taxpayer pays the full amount imposed by law.
1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be completed within 3 years after the date of the original recording of the document that evidences the transfer of pr…
1. If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted. 2. The date on which the audit will be completed may be extended by the county recorder if the cou…
Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer.
1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of the county recorder which states: (a) The amount of the tax and any interest or penalties due; (b) The name and address of the person who is liab…
1. If a person is delinquent in the payment of any tax imposed by this chapter or has not paid the amount of a deficiency determination, the county may bring an action in a court of this state, a court of any other state or a court of the United States that has competent jurisdiction to collect the delinquent or defici…
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.
A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, and from the time of that recording, the lien must be extended upon the p…
1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter: (a) Within 4 years after the person is delinquent in the payment of the tax; or (b) Within 5 years after the last recording of a ce…
The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The county must approve the fees for publication in a newspaper. Approval from a court is not required for the publication.
1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if: (a) The person is insolvent; (b) The person makes a voluntary assignment of his or her assets; (c) The estate of the person in the hands of executors, administrators or heirs, before…