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Nevada Chapter 375 — Taxes on Transfers of Real Property

36 sections hosted, reproduced from the official public-domain source.

  • NRS 375.010— Definitions
  • NRS 375.015— Regulations of Department
  • NRS 375.018— Principles for administration by county recorder
  • 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
  • NRS 375.030— Payment of taxes, penalties and interest
  • NRS 375.060— Declaration of value of property; form
  • 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 375.0185— Questions of law by county recorder: Duties of county recorder and district attorney
  • 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