reglab/housing_qa huggingface dataset:
NV Rev Stat § 375.170 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|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.

  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 deficient amount, penalties and interest. The action:  (a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to a hearing officer pursuant to NRS 375.320.  (b) Must be brought not later than 4 years after the payment became delinquent or the determination became final.  2. The district attorney shall prosecute the action. The provisions of the Nevada Revised Statutes, Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.  3. In an action, a certificate by the county recorder showing the delinquency is prima facie evidence of:  (a) The determination of the tax or the amount of the tax;  (b) The delinquency of the amounts; and  (c) The compliance by the county recorder with all the procedures required by law relating to the computation and determination of the amounts.  (Added to NRS by 2001, 1590; A 2003, 3489; 2003, 20th Special Session, 176; 2011, 401)
NV Rev Stat § 375.180 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.180 - Manner of service of process.

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.  (Added to NRS by 2001, 1589)
NV Rev Stat § 375.190 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.190 - Extension of lien.

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 property in that county for 5 years unless sooner released or otherwise discharged.  (Added to NRS by 2001, 1591)
NV Rev Stat § 375.200 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.200 - Warrant: Issuance; effect.

  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 certificate copy constituting a lien for the tax.  2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.  3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.  (Added to NRS by 2001, 1590; A 2011, 401)
NV Rev Stat § 375.210 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication.

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.  (Added to NRS by 2001, 1590)
NV Rev Stat § 375.220 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.

  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 distribution, is insufficient to pay all the debts due from the deceased; or  (d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.  2. This section does not give the county recorder a preference over:  (a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or  (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.  (Added to NRS by 2001, 1590; A 2003, 2516)
NV Rev Stat § 375.230 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.230 - Evidentiary effect of certificate of release.

A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released.  (Added to NRS by 2001, 1590)
NV Rev Stat § 375.240 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.240 - Citation of NRS 375.250.

NRS 375.250 may be cited as the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property.  (Added to NRS by 2001, 1585)
NV Rev Stat § 375.260 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

The county recorder shall cause:  1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property.  2. A copy of the pamphlet to be distributed:  (a) To each taxpayer upon request; and  (b) With each notice to a taxpayer that an audit will be conducted by the county recorder.  (Added to NRS by 2001, 1587)
NV Rev Stat § 375.270 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.270 - Provision of instructions to taxpayer.

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)
NV Rev Stat § 375.280 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.

If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:  1. Be given within 30 days after the officer or employee makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and  2. If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.  (Added to NRS by 2001, 1587)
NV Rev Stat § 375.290 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest.

A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.  (Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)
NV Rev Stat § 375.300 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.300 - Provision of response to request submitted by taxpayer.

The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a tax imposed by this chapter within 30 days after the county treasurer receives the request.  (Added to NRS by 2001, 1587; A 2003, 3491; 2003, 20th Special Session, 178)
NV Rev Stat § 375.310 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.310 - Petition for refund; appeal of denial of refund.

  1. After reviewing a petition for a refund, the county recorder or his or her designee shall approve or disapprove the refund. If the county recorder approves the refund, he or she shall grant the refund to the taxpayer.  2. If the county recorder denies a refund, the petitioner may file a written notice of appeal to the county recorder within 45 days after the date the county recorder decides to deny the petition. If notice is not received by the county recorder within 45 days after his or her decision to deny the petition, the decision of the county recorder is final.  3. If the county recorder receives a timely notice of appeal pursuant to subsection 2, he or she shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing.  (Added to NRS by 2001, 1589)
NV Rev Stat § 375.320 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.320 - Appeal of decision of county recorder.

  1. Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by filing a notice of appeal with the county recorder within 30 days after service of the decision upon that person.  2. A hearing officer, appointed by the county, may review any decision made by the county recorder and may reverse, affirm or modify any decision of the county recorder. A hearing officer appointed pursuant to this section must not be an employee of the county recorder’s office. A decision of a hearing officer is a final decision for purposes of judicial review.  3. Service of a decision made by the county recorder or a hearing officer pursuant to this chapter must be made personally or by certified mail. If service is made by certified mail:  (a) The decision must be enclosed in an envelope that is addressed to the taxpayer at his or her address as it appears on the declaration of value or in the records of the county.  (b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.  4. All decisions of the county recorder made pursuant to this chapter are final unless appealed.  5. A county recorder or local government that is a party and is aggrieved by the decision of the hearing officer may seek judicial review of the decision in the district court of that county.  (Added to NRS by 2001, 1589)
NV Rev Stat § 375.330 (2021)
2021 Nevada Revised Statutes|Chapter 375 - Taxes on Transfers of Real Property|NRS 375.330 - Waiver of tax, penalty and interest.

  1. The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax imposed by NRS 375.023, if the taxpayer meets the criteria adopted by regulation. If a waiver is granted pursuant to this subsection, the county shall prepare and maintain on file a statement that contains:  (a) The reason for the waiver;  (b) The amount of the tax, penalty and interest owed by the taxpayer; and  (c) The amount of the tax, penalty and interest waived by the county.  2. If the county recorder or a designated hearing officer finds that the failure of a person to make a timely payment of any tax imposed is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent to avoid such payment, the county recorder may relieve the person of all or part of any interest or penalty or both.  3. If a person proves to the satisfaction of the county recorder that the person has in good faith remitted the tax in reliance upon written advice provided by an officer or employee of the county recorder, an opinion of the district attorney or Attorney General, or the written results of an audit of the taxpayer’s records conducted by the county recorder, the county recorder may not require the taxpayer to pay delinquent taxes, penalties or interest if the county recorder determines after the completion of a subsequent audit that the taxes the taxpayer remitted were deficient.  (Added to NRS by 2001, 1588; A 2003, 3491; 2003, 20th Special Session, 178)
NV Rev Stat § 375A.010 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.010 - Definitions.

As used in NRS 375A.010 to 375A.345, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.015 to 375A.060, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1987, 2099)
NV Rev Stat § 375A.015 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.015 - "Decedent" and "transferor" defined.

Decedent or "transferor" means any person by or from whom a transfer is made, and includes any testator, intestate, grantor, bargainor, vendor, assignor, donor, joint tenant or insured.  (Added to NRS by 1987, 2099)
NV Rev Stat § 375A.025 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.025 - "Federal credit" defined.

Federal credit means the maximum amount of the credit against the federal estate tax for state death taxes allowed by 26 U.S.C. § 2011, in respect to a decedent’s taxable estate.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.030 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.030 - "Gross estate" defined.

Gross estate has the meaning ascribed to "gross estate" in 26 U.S.C. § 2031.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.035 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.035 - "Nonresident" and "nonresident decedent" defined.

Nonresident or "nonresident decedent" means a decedent who was domiciled outside of Nevada at the time of his or her death.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.040 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.040 - "Personal representative" defined.

Personal representative means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.045 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.045 - "Resident" and "resident decedent" defined.

Resident or "resident decedent" means a decedent who was domiciled in Nevada at the time of his or her death.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.050 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.050 - "Taxable estate" defined.

Taxable estate means the "taxable estate" as defined in 26 U.S.C. § 2051.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.055 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.055 - "Transfer" defined.

Transfer includes the passage of any property, or any interest therein or income therefrom, in possession or enjoyment, present or future, in trust or otherwise.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.060 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.060 - "Transferee" defined.

Transferee means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.100 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.100 - Amount of tax.

A tax is hereby imposed on the transfer of the taxable estate of a:  1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all:  (a) Real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and  (b) Intangible personal property of the decedent, or any interest therein, within or outside this state or otherwise subject to the jurisdiction of this state at the time of death.  2. Nonresident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on:  (a) All real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and  (b) If the decedent is a nonresident of the United States, all intangible personal property, or any interest therein, in this state at the time of death, including all stock of a corporation organized under the laws of Nevada or which has its principal place of business or does the major part of its business in Nevada or of a federal corporation or national bank which has its principal place of business or does the major part of its business in Nevada, except:  (1) Savings accounts in savings and loan associations or savings banks operating under the authority of the Division of Financial Institutions of the Department of Business and Industry or the Federal Home Loan Bank; and  (2) Bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in Nevada.  (Added to NRS by 1987, 27; A 1991, 152; 1993, 1578)
NV Rev Stat § 375A.105 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.105 - Determination of federal credit attributable to property situated in Nevada.

If a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, the portion of the federal credit which is attributable to the property having a situs in Nevada must be determined in the following manner:  1. For the purpose of apportioning the federal credit, the gross value of the property must be that value finally determined for the purposes of the federal estate tax.  2. The federal credit must be multiplied by the percentage which the gross value of property having a situs in Nevada bears to the gross value of the entire estate subject to federal estate tax.  3. The product determined pursuant to subsection 2 must be the portion of the federal credit which is attributable to property having a situs in Nevada.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.150 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.150 - Return: Personal representative required to file; time for filing; regulations.

  1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to file a federal estate tax return shall file with the Department on or before the federal estate tax return is required to be filed, any documentation concerning the amount due which is required by the Department.  2. The Department shall adopt regulations to require sufficient documentation of the amount due pursuant to this chapter.  (Added to NRS by 1987, 2100)
NV Rev Stat § 375A.155 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.155 - Return: Extension of time for filing.

If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must be similarly extended until the end of the period granted in the extension of time for the federal estate tax return. A true copy of the federal extension must be filed with the Department.  (Added to NRS by 1987, 2101)
NV Rev Stat § 375A.160 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.160 - Filing of amended return; additional tax.

If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in NRS 375A.205, at the same time the amended return is filed.  (Added to NRS by 1987, 2101)
NV Rev Stat § 375A.165 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375A.100 by reason of this determination, the personal representative shall pay the tax, together with interest as provided in NRS 375A.205, at the same time he or she files the notice.  (Added to NRS by 1987, 2101)
NV Rev Stat § 375A.170 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.170 - Penalty for failure to file timely return.

If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in NRS 375A.155, then the personal representative shall pay, except as otherwise provided in NRS 360.232 and 360.320, and in addition to the interest provided in NRS 375A.205, a penalty equal to 5 percent of the tax due, as finally determined, for each month or portion of a month during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that there was reasonable cause for the failure to file. If a similar penalty for failure to file timely the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.  (Added to NRS by 1987, 2101; A 1999, 2500)
NV Rev Stat § 375A.175 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.175 - Determination of tax upon failure to file return or upon filing of false or fraudulent return.

In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.  (Added to NRS by 1987, 2101)
NV Rev Stat § 375A.180 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.180 - Determination of deficiency: Generally.

  1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is provided by federal law, that the tax disclosed in any return required to be filed by NRS 375A.015 to 375A.345, inclusive, is less than the tax disclosed by its examination, a deficiency must be determined. That determination may also be made within such time after the expiration of the period as may be agreed upon in writing between the Department and the personal representative.  2. For purposes of this section, a return filed before the last day prescribed by law for filing that return must be considered as filed on that last day.  (Added to NRS by 1987, 2101; A 1991, 1408)