reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.815 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.815 - Strict construction of certain provisions of chapter.

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Nevada Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.  (Added to NRS by 1999, 1312)
NV Rev Stat § 374A.010 (2021)
2021 Nevada Revised Statutes|Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities|NRS 374A.010 - Imposition of tax in certain counties; rate of tax.

  1. A tax is hereby imposed on all retailers within a county in which:  (a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100;  (b) The board of trustees of a county school district has applied for a grant from the Fund to Assist School Districts in Financing Capital Improvements pursuant to NRS 387.3335; and  (c) The State Board of Examiners has approved the application by the board of trustees.  2. The rate of the tax imposed by subsection 1 is the difference between:  (a) The rate of tax that the board of county commissioners of the county has imposed pursuant to NRS 377B.100; and  (b) The maximum rate of tax that the board of county commissioners of the county is authorized to impose pursuant to NRS 377B.100,  but in no event may the rate imposed by subsection 1 exceed one-eighth of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county.  (Added to NRS by 1999, 3221)
NV Rev Stat § 374A.020 (2021)
2021 Nevada Revised Statutes|Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities|NRS 374A.020 - Collection and administration of tax; distribution and use of proceeds.

  1. The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met.  2. Except as otherwise provided in NRS 374A.030, the tax must be administered, collected and distributed in the manner set forth in chapter 374 of NRS.  3. The board of trustees of the school district shall transfer the proceeds of the tax imposed by NRS 374A.010 from the county school district fund to the fund described in NRS 354.6105 which must be established by the board of trustees. The money deposited in the fund described in NRS 354.6105 pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.  (Added to NRS by 1999, 3222; A 2001, 1827, 2333; 2003, 162, 2381; 2005, 1778; 2009, 2086)
NV Rev Stat § 374A.030 (2021)
2021 Nevada Revised Statutes|Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities|NRS 374A.030 - Sales and Use Tax Account: Remittances; deposits; transfers.

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.  3. The State Controller, acting upon the collection data furnished by the Department, shall monthly:  (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.  (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).  (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county school district fund.  (Added to NRS by 2009, 2086)
NV Rev Stat § 375.015 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.015 - Regulations of Department.

The Department may prescribe such regulations as it may deem necessary to carry out the purposes of this chapter.  (Added to NRS by 1967, 1761; A 1975, 1740)
NV Rev Stat § 375.018 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.018 - Principles for administration by county recorder.

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 this state, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the county must be as nearly compatible with the collection of the other taxes as is feasible.  3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.  4. Exemptions or waivers, where permitted by statute, must be granted:  (a) Equitably among eligible taxpayers; and  (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax.  (Added to NRS by 2001, 1587; A 2003, 3485; 2003, 20th Special Session, 170)
NV Rev Stat § 375.0185 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.

  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) The county recorder informs the district attorney that there is a conflict between the opinions of two or more district attorneys in this State on the question; or  (b) The district attorney:  (1) Chooses not to render an opinion on the question; or  (2) Determines that he or she will not be able to render an opinion on the question within a reasonable time.  2. A county recorder shall not delay the recordation of any document pending the issuance of an opinion requested from the Attorney General pursuant to subsection 1 if the appropriate fees and taxes, as determined by the county recorder, have been paid.  3. If, according to an opinion issued by the Attorney General in response to a request submitted pursuant to subsection 1, the amount of any taxes received by a county recorder differs from the amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.  (Added to NRS by 2005, 2055)
NV Rev Stat § 375.019 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.019 - Powers and duties of Department.

  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 of NRS 375.023.  2. When requested, the Department shall render assistance to the county recorder of a county whose population is less than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023.  3. The Department is not entitled to receive any fee for rendering any assistance pursuant to subsection 2.  (Added to NRS by 2003, 20th Special Session, 170)
NV Rev Stat § 375.020 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.020 - Imposition and rate of tax.

  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,  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 otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.  2. The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.  (Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043, 1640; 1997, 2466; 2001, 1592; 2009, 1110; 2011, 1234)
NV Rev Stat § 375.023 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.

  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 sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.  2. The amount of the tax must be computed on the basis of the value of the transferred property as declared pursuant to NRS 375.060.  3. The county recorder of each county shall collect the tax in the manner provided in NRS 375.030, except that the amount collected must be transmitted to the State Controller for deposit in the State General Fund within 30 days after the end of the calendar quarter during which the tax was collected.  4. The county recorder of each county may deduct and withhold from the taxes collected 1 percent of those taxes to reimburse the county for the cost of collecting the tax.  (Added to NRS by 2003, 20th Special Session, 170; A 2005, 2056; 2009, 1110)
NV Rev Stat § 375.026 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.026 - Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.

  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, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.  2. The amount of the tax must be computed on the basis of the value of the real property that is the subject of the transfer or land sale installment contract as declared pursuant to NRS 375.060.  3. The county recorder shall collect the tax in the manner provided in NRS 375.030, except that he or she shall transmit all the proceeds from the tax imposed pursuant to this section to the State Treasurer for use in the Plant Industry Program as required by NRS 561.355.  (Added to NRS by 2003, 3484; A 2009, 1111; 2011, 1234)
NV Rev Stat § 375.030 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.030 - Payment of taxes, penalties and interest.

  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 recordation.  2. The buyer and seller are jointly and severally liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 and any penalties and interest imposed pursuant to subsection 3. The escrow holder is not liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 or any penalties or interest imposed pursuant to subsection 3.  3. If, after recordation of the deed or land sale installment contract, the county recorder disallows an exemption that was claimed at the time the deed was recorded or through audit or otherwise determines that an additional amount of tax is due, the county recorder shall promptly notify the person who requested the recording of the deed or land sale installment contract and the buyer and seller of the additional amount of tax due. If the additional amount of tax is not paid within 30 days after the date the buyer and seller are notified, the county recorder shall impose a penalty of 10 percent of the additional amount due in addition to interest at the rate of 1 percent per month, or portion thereof, of the additional amount due calculated from the date of the original recordation of the deed or land sale installment contract on which the additional amount is due through the date on which the additional amount due, penalty and interest are paid to the county recorder.  4. This section does not prohibit a buyer and seller from agreeing by contract or otherwise that one party or the other will be responsible for the payment of the tax due pursuant to this chapter, but such an agreement does not affect the ability of the county recorder to collect the tax and any penalties and interest from either the buyer or the seller.  (Added to NRS by 1967, 1760; A 1973, 212; 1981, 844; 1989, 1504; 1999, 1068; 2001, 1592; 2003, 3485; 2003, 20th Special Session, 171; 2009, 1111)
NV Rev Stat § 375.060 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.060 - Declaration of value of property.

  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. A county recorder shall not charge or collect any fees for recording the declaration of value required pursuant to this section.  (Added to NRS by 1967, 1761; A 1989, 1504; 2005, 2056; 2009, 1112)
NV Rev Stat § 375.070 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020.

  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 deposit that amount in the Account for Affordable Housing created pursuant to NRS 319.500.   (b) In a county whose population is 700,000 or more, an amount equal to that portion of the proceeds which is equivalent to 60 cents for each $500 of value or fraction thereof must be transmitted to the county treasurer for deposit in the county school district’s fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.  (c) The remaining proceeds must be transmitted to the State Controller for deposit in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.  2. In addition to any other authorized use of the proceeds it receives pursuant to subsection 1, a county or city may use the proceeds to pay expenses related to or incurred for the development of tier one affordable housing and tier two affordable housing. A county or city that uses the proceeds in that manner must give priority to the development of tier one affordable housing and tier two affordable housing for persons who are elderly or persons with disabilities.  3. The expenses authorized by subsection 2 include, but are not limited to:  (a) The costs to acquire land and developmental rights;  (b) Related predevelopment expenses;  (c) The costs to develop the land, including the payment of related rebates;  (d) Contributions toward down payments made for the purchase of affordable housing; and  (e) The creation of related trust funds.  4. As used in this section:  (a) "Tier one affordable housing" has the meaning ascribed to it in NRS 278.01902.  (b) "Tier two affordable housing" has the meaning ascribed to it in NRS 278.01906.  (Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403; 1991, 1043, 1641; 1993, 643; 1997, 1392, 2466, 3288; 1999, 18, 439, 440; 2001, 2925; 2003, 3486; 2003, 20th Special Session, 172; 2011, 1234; 2019, 1423)
NV Rev Stat § 375.100 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.

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 chapter has not been paid.  (Added to NRS by 1967, 1761; A 1971, 118, 247; 1973, 212; 1979, 1403; 1981, 844; 1989, 1505; 2001, 1594; 2009, 1113)
NV Rev Stat § 375.110 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.110 - Penalty for falsifying value of property.

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.  (Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)
NV Rev Stat § 375.120 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.

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.  (Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)
NV Rev Stat § 375.130 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.130 - Power of county recorder to audit records and issue subpoenas.

  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 property for which the tax was imposed.  2. The county recorder may issue subpoenas to require the production of documents necessary to determine the amount of the tax due pursuant to this chapter or to determine whether a person qualifies for an exemption from taxes pursuant to this chapter. The county recorder may have the subpoenas served, and upon application of the district attorney, to any court of competent jurisdiction, enforced in the manner provided by law for the service and enforcement of subpoenas in a civil action.  (Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)
NV Rev Stat § 375.140 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion.

  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 county recorder gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.  3. If, after the audit, the county recorder determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.  (Added to NRS by 2001, 1588)
NV Rev Stat § 375.150 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.150 - Refund to taxpayer after audit.

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.  (Added to NRS by 2001, 1589)
NV Rev Stat § 375.160 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

  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 liable for the amount due as they appear on the records of the county; and  (c) That the county recorder has complied with all procedures required by law for determining the amount due.  2. From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes:  (a) A lien upon the real property for which the tax was due if the person who owes the tax still owns the property; or  (b) A demand for payment if the property has been sold or otherwise transferred to another person.  3. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the recording of the certificate unless sooner released or otherwise discharged.  4. Within 5 years after the date of recording the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years, unless sooner released or otherwise discharged.  (Added to NRS by 2001, 1591; A 2003, 59, 3488; 2003, 20th Special Session, 175; 2011, 400)