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.
NRS 375.150
Refund to taxpayer after audit
(Added to NRS by 2001, 1589)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.