reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.080 - "Lease" defined

Current through June 11, 2024
"Lease" means a conveyance of lands or tenements to a person for life, for a term of years or at will, in consideration of rent or some other compensation. The person who so conveys such lands or tenements is termed the lessor and the person to whom they are conveyed, the lessee.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.090 - "Life estate" defined

Current through June 11, 2024
"Life estate" means an estate whose duration is limited to the life of the party holding it or of some other person.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.100 - "Quitclaim deed" defined

Current through June 11, 2024
"Quitclaim deed" means a deed of conveyance operating by way of release, that is, intended to pass any title, interest or claim which the grantor may have in the premises, but not professing that the title is valid nor containing any warranty or covenants for title.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.110 - "Realty" defined

Current through June 11, 2024
"Realty" means real property or anything which partakes of the nature of real property. The term includes land and tenements.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.120 - "Right of redemption" defined

Current through June 11, 2024
"Right of redemption" means the right to disencumber property or to free it from a claim or lien, specifically, the right, granted by statute only, to free property from the encumbrance of a foreclosure or other judicial sale or to recover the title passing thereby, by paying what is due, with interest and other costs.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.128 - "Tenancy in common" and "tenants in common" defined

Current through June 11, 2024
"Tenancy in common" or "tenants in common" means a relationship in which two or more owners hold the same real property by unity of possession but by separate and distinct titles with each person having an equal right to possession of the property but having no right of survivorship.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.130 - "Tenement" defined

Current through June 11, 2024
"Tenement" means land, houses and other buildings and means rents, commons and several other rights and interests issuing out of or concerning land.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.140 - "Transferred" defined

Current through June 11, 2024
"Transferred" means:
1. The passing of a thing or of property from one person to another or to convey.
2. An act of the parties, or of the law, by which the title to property is conveyed from one living person to another.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.160 - Examples of taxable transactions

Current through June 11, 2024
The following are examples of transfers or conveyances subject to any tax imposed by chapter 375 of NRS:
1. A conveyance of realty in exchange for other property and the conveyance of the other property, if it is realty.
2. A conveyance of realty in consideration of life maintenance. The tax is computed on the net value of the realty conveyed.
3. Deeds given by persons such as masters in chancery, sheriffs and clerks of court for realty sold under foreclosure or execution. The tax is computed on the amount bid for the property plus the costs if paid by the purchaser, whether the purchaser is the mortgagee, judgment creditor or any other person.
4. A conveyance of realty by a judgment or decree in a condemnation proceeding under the power of eminent domain or a conveyance of property under threat of imminence of the proceeding.
5. Conveyances to or by building and loan associations except that the tax does not apply to a conveyance of realty to a building and loan association for the purpose of securing a loan thereon, nor to the reconveyance of the realty to its owner as part of the loan transaction.
6. A conveyance of realty to a corporation in exchange for shares of its capital stock.
7. A conveyance of realty by a corporation in liquidation or in dissolution to its shareholders subject to the debts of the corporation except that if there are no corporate debts and the conveyance is made solely for the cancellation and retirement of the capital stock, the tax does not apply.
8. Deeds to standing timber, patented mines and water rights.
9. A transfer by which a contract for deed is recorded which sets forth the purchase price, legal description, the buyer and the seller and which provides that the buyer has received custody of the real property and a deed will be delivered to the buyer when he fulfills his contractual obligations. If only a memorandum of such a contract is recorded, the transfer is also taxable.
Tax Comm'n, Real Property Transfer Tax Ruling No. 3, eff. 1-1-68; A 9-28-68; 8-23-69-A by R181-01, 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004
NRS 360.090, 375.015, 375.030
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.180 - Declaration of value; claim for refund of overpayment; date for submission of claim

Current through June 11, 2024
1. Except as otherwise provided in subsection 3, if a deed evidencing a transfer of title of real property is offered for recording to a county recorder, the county recorder shall require a declaration of value to be made, on a form prescribed by the Nevada Tax Commission, and personally signed under penalty of perjury by the grantee, the grantor or the agent of the grantee or grantor. The declaration of value:
(a) Must contain, without limitation:
(1) The name and mailing address of the grantor, the grantee and the business or natural person requesting the recording if the grantor or grantee does not request the recording;
(2) A description of the use of the property;
(3) The full amount paid or to be paid for the property; and
(4) Information concerning the possible penalties and interest that may be imposed pursuant to NRS 375.030.
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.190 - Availability of records and files regarding specific recorded documents; liability for payment of additional taxes

Current through June 11, 2024
The records and files of the grantor, grantee and other persons recording deeds regarding specific recorded documents must be made available to representatives of the county recorder and to representatives of the Department. If the county recorder or the Department determines that additional taxes imposed by chapter 375 of NRS are due, the grantee and the grantor are jointly and severally liable for the payment of the tax.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 5, eff. 12-20-79-A by R181-01, 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.200 - Property located in more than one county: Determination of value; request for refund; distribution of refund

Current through June 11, 2024
1. If the property transferred is located in more than one county and the value has not been determined by the buyer and the seller as to each county, the value must be established by applying the ratio of the assessed valuation in each county to the total assessed valuation of all the property.
2. A person seeking a refund of any tax imposed by chapter 375 of NRS for property located in more than one county must submit a request for refund to the county recorder in each county in which the property is located on the form prescribed by the county recorder in each county.
3. Refunds must be made pursuant to the same distribution formula under which the tax was initially paid.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 5, eff. 12-20-79-A by R181-01, 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004
NRS 360.090, 375.015, 375.030, 375.290
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.210 - Claim for refund: Right to hearing; required documentation; contested cases

Current through June 11, 2024
1. The provisions of NAC 375.180, 375.190 and 375.200 do not afford a person claiming a refund a right to a hearing conducted by a hearing officer appointed by a county pursuant to NRS 375.320.
2. A claim for a refund must be accompanied by:
(a) A statement setting forth the amount of the claim;
(b) A statement setting forth all grounds upon which the claim is based;
(c) All evidence the claimant relied upon in determining the claim, including affidavits of any witnesses; and
(d) Any other information and documentation requested by the county recorder.
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.300 - Hearings: Admissibility of evidence; depositions; affidavits

Current through June 11, 2024
1. A hearing conducted by a hearing officer appointed by a county pursuant to NRS 375.320 may not be conducted according to the technical rules of evidence. Any relevant evidence may be admitted, except where precluded by law, if it is of a type commonly relied upon by reasonable and prudent persons in the conduct of their affairs, even though the evidence might be subject to objection in civil actions.
2. Hearsay evidence, as that term is used in civil actions, may be admitted for the purpose of supplementing or explaining other evidence, but hearsay evidence is not sufficient to support findings of fact unless it would be admissible over objection in civil actions.
3. The rules of privilege must be applied by the hearing officer as they are applied in civil actions.
4. Irrelevant, cumulative and unduly repetitious evidence is not admissible, nor is incompetent evidence, as that term is used in civil trials, with the exception of hearsay evidence as provided in subsection 2.
5. The parties or their counsel may, by written stipulation, agree that certain specified evidence may be admitted, even though the evidence would otherwise be subject to objection.
6. The hearing officer or any party to any proceeding may cause the depositions of witnesses to be taken in the manner prescribed by law and the rules of the court for depositions in civil actions.
7. The affidavit of any person may be admitted into evidence if all the parties stipulate and consent to its admission.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015, 375.320
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.310 - Hearings: Official notice

Current through June 11, 2024
A hearing officer appointed by a county pursuant to NRS 375.320 may take official notice of the following matters:
1. Any petition for a hearing on any matter pertaining to an appeal of an assessment of any tax imposed by chapter 375 of NRS.
2. Matters of common knowledge and technical or scientific facts of established character.
3. Official documents, if pertinent, when properly introduced into the record of formal proceedings by reference if proper and definite reference to the document is made by the party offering it and it is published and generally circulated so that all the parties of interest at the hearing have an opportunity to examine it and present rebuttal evidence.
4. Matters that may be judicially noticed by the courts of this State.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004
NRS 360.090, 375.015, 375.320
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.320 - Hearings: Briefs

Current through June 11, 2024
1. In any hearing, a hearing officer appointed by a county pursuant to NRS may order briefs filed within such time as he allows.
2. Briefs must be filed with the hearing officer and be accompanied by an acknowledgment or an affidavit showing service on all other parties of record.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015, 375.320
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.330 - Hearings: Duties of hearing officer after hearing; final decision

Current through June 11, 2024
1. After the hearing of a contested case, a hearing officer appointed by a county pursuant to NRS 375.320 shall prepare findings of fact, conclusions of law and his final decision on the issues presented in the hearing.
2. The hearing officer shall service a copy of his findings of fact, conclusions of law and decision upon all the parties of record within 60 days after the date of the hearing.
3. The decision of the hearing officer is a final decision for the purposes of judicial review.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015, 375.320
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.340 - Waiver or reduction of penalty or interest

Current through June 11, 2024
1. The county recorder may waive or reduce the penalty or interest for a delinquent payment of tax that was imposed pursuant to subsection 3 of NRS 375.030 if he finds that the delinquent payment occurred because of circumstances beyond the control of the taxpayer who was required to make the payment or his agent and occurred despite the exercise of ordinary care and without intent.
2. Any application for a waiver or reduction of the penalty or interest for a delinquent payment must:
(a) Be filed in writing with the recorder within 45 days after receipt of the notice of penalties and interest. If the notice is given by mail, the period for filing the application must be extended by 3 days.
(b) Be made upon:
(1) An oath before a notary public; or
(2) A declaration that is made subject to the penalty of perjury.
(c) Contain the circumstances that caused the delinquent payment.
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.400 - Reports regarding collection and administration of taxes; submission of certain documentation to Department

Current through June 11, 2024
1. The Department will periodically prepare reports regarding the collection and administration of taxes imposed by chapter 375 of NRS.
2. Except as otherwise provided in this section, each county recorder shall submit to the Department monthly reports regarding the collection and administration of taxes imposed by chapter 375 of NRS in his county. The reports must include:
(a) The total number of deeds evidencing a transfer of title to real property that were subject to the taxes imposed by chapter 375 of NRS for the immediately preceding month;
(b) The total amount of taxes collected for the immediately preceding month;
(c) The total number of exemptions granted for the immediately preceding month listed by the types of exemptions granted; and
(d) Such other information as may be useful in coordinating the collection and administration of the taxes imposed by chapter 375 of NRS.
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.410 - Examination by Department of records of county

Current through June 11, 2024
The Department may examine the records of each county to determine whether the county is complying with statutory and regulatory requirements governing the calculation, collection and distribution of the tax imposed by NRS 375.023. In conducting such examinations, the Department will:
1. Review a sample of the deeds presented to the county recorder for recordation to verify that the amount of tax collected was proper and whether the basis of the tax was reported correctly and exemptions were properly allowed.
2. Verify that the collection allowance authorized to be deducted and withheld from the taxes collected is properly calculated.
3. Verify that required reports are submitted in a timely manner.
4. Verify that all amounts collected are transmitted to the proper authority in a timely manner.
5. Verify that proper procedures are being followed for recording certificates of delinquency, releasing liens and administering requests for the correction of assessments.
Added to NAC by Dep't of Taxation by R224-03, eff. 4-30-2004
NRS 375.015, 375.019
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.420 - Opinions of district attorney: Submission to Department; determination of inconsistency with opinions of Attorney General or requirements of law

Current through June 11, 2024
1. Each county recorder shall submit to the Department a copy of any written opinion received from the district attorney of his county regarding the imposition or collection of any tax imposed by chapter 375 of NRS.
2. If the Department determines that an opinion of a district attorney received pursuant to subsection 1 is inconsistent with an opinion of the Attorney General or any statutory or regulatory requirements regarding the imposition or collection of any tax imposed by chapter 375 of NRS, the Department will advise the county recorder from whom the opinion is received about the inconsistency of the opinion or refer the opinion to the Attorney General for additional consideration, or both.
Added to NAC by Dep't of Taxation by R224-03, eff. 4-30-2004
NRS 375.015, 375.019
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.430 - Requests from certain counties for assistance in determining amount of tax and exemptions

Current through June 11, 2024
1. The county recorder of a county whose population is less than 30,000 may request assistance from the Department in making determinations regarding the amount of any tax required to be collected pursuant to chapter 375 of NRS and whether a transfer or conveyance of real property is exempt from taxation.
2. The Department will respond to a request received pursuant to subsection 1 in a timely manner after receiving the request and any supporting documents that are necessary to render such assistance.
Added to NAC by Dep't of Taxation by R224-03, eff. 4-30-2004
NRS 375.015, 375.019
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.440 - Remission of collection allowance to general fund of county

Current through June 11, 2024
A county may, at the time any tax imposed by NRS 375.023 is collected, remit to the credit of the general fund of the county the collection allowance that the county is authorized to deduct and withhold by subsection 4 of that section.
Added to NAC by Dep't of Taxation by R224-03, eff. 4-30-2004
NRS 375.015, 375.023
Nevada Administrative Code › Chapter 375A - Tax on Estates › Section 375A.020 - Documentation of tax due on transfer of certain taxable estates; remittance of tax

Current through June 11, 2024
1. The documentation required pursuant to NRS 375A.150 includes, without limitation:
(a) A copy of the first page of Form 706 of the Internal Revenue Service;
(b) If the decedent owned any property in another state, a copy of any pertinent schedules showing the allocation of property belonging to each state and proof of payment for the portion of the estate tax of each state;
(c) If a deferred payment plan has been accepted and approved by the Internal Revenue Service, a copy of the deferred payment plan and a copy of the acceptance and approval of the deferred payment plan by the Internal Revenue Service; and
(d) A copy of each amended Form 706 of the Internal Revenue Service, if any, and the appropriate reconciliation.
Nevada Administrative Code › Chapter 375A - Tax on Estates › Section 375A.030 - Conditions governing remittance of tax due, additional tax, interest and penalty; waiver of penalty

Current through June 11, 2024
1. A personal representative who has obtained from the Internal Revenue Service an extension of time for filing Form 706 of the Internal Revenue Service shall remit an estimated amount of tax due the department pursuant to chapter 375A of NRS with the copy of the extension filed with the department pursuant to NRS 375A.155.
2. If a personal representative who has obtained from the Internal Revenue Service an extension of time for filing Form 706 of the Internal Revenue Service files Form 706 within the time authorized in the extension and the personal representative owes additional tax to the department pursuant to chapter 375A of NRS, the personal representative shall remit the tax and any interest owed to the department pursuant to chapter 375A of NRS with the documentation required pursuant to NRS 375A.150.
3. If a personal representative who has obtained from the Internal Revenue Service an extension of time for filing Form 706 of the Internal Revenue Service files Form 706 after the time authorized in the extension and the personal representative owes additional tax to the department pursuant to chapter 375A of NRS, the personal representative shall remit the tax, any interest and any penalty owed to the department pursuant to chapter 375A of NRS with the documentation required pursuant to NRS 375A.150.
4. If a personal representative fails to file the return provided for in NRS 375A.150 within the time specified in that section or the extension specified in NRS 375A.155, his:
(a) Obtaining an extension of time for filing Form 706 of the Internal Revenue Service from the Internal Revenue Service; and
(b) Remitting an estimated amount of tax due the department pursuant to chapter 375A of NRS with the copy of the extension filed with the department pursuant to NRS 375A.155,
shall be deemed to constitute reasonable cause for the purposes of NRS 375A.170 and the personal representative is not required to pay a penalty pursuant to NRS 375A.170.
Nevada Administrative Code › Chapter 378 - State Library and Archives › GENERAL PROVISIONS › Section 378.005 - "Historical value" defined (Repealed)

Current through June 11, 2024
Added to NAC by Library
				& Archives Admin'r by
				R118-12,
				eff. 10/24/2014; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › ARCHIVES › Section 378.010 - State Archivist: Appointment (Repealed)

Current through June 11, 2024
St. Librarian, Div. of
				Archives Reg. No. 1, eff. 2-5-82; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › ARCHIVES › Section 378.020 - State Archivist: Duties (Repealed)

Current through June 11, 2024
St. Librarian, Div. of
				Archives Reg. Nos. 2 & 3, eff. 2-5-82-NAC A 6-23-86; A by Library &
				Archives Admin'r by R090-06, 6-1-2006; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › ARCHIVES › Section 378.030 - Division of State Library and Archives: Duties (Repealed)

Current through June 11, 2024
St. Librarian, Div. of
				Archives Reg. Nos. 4 & 5, eff. 2-5-82-NAC A 6-23-86; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › ARCHIVES › Section 378.040 - Division of State Library and Archives: Receipt of records (Repealed)

Current through June 11, 2024
St. Librarian, Div. of
				Archives Reg. No. 6, eff. 2-5-82; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › CONSTRUCTION AND EXPANSION OF PUBLIC LIBRARIES › Section 378.050 - Proposal for grant: Submission; contents (Repealed)

Current through June 11, 2024
Added to NAC by St.
				Librarian, eff. 12-30-85; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › CONSTRUCTION AND EXPANSION OF PUBLIC LIBRARIES › Section 378.060 - Evaluation of proposal (Repealed)

Current through June 11, 2024
Added to NAC by St.
				Librarian, eff. 12-30-85; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › CONSTRUCTION AND EXPANSION OF PUBLIC LIBRARIES › Section 378.070 - Approval or disapproval of proposal (Repealed)

Current through June 11, 2024
Added to NAC by St.
				Librarian, eff. 12-30-85; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › CONSTRUCTION AND EXPANSION OF PUBLIC LIBRARIES › Section 378.080 - Inspections, reports and examinations (Repealed)

Current through June 11, 2024
Added to NAC by St.
				Librarian, eff. 12-30-85; R by
				R103-16A,
				eff. 11/2/2016
NRS
				378.080,
				378.255
				and section 3 of Senate Bill No. 359, chapter 328, Statutes of Nevada 1983, at
				page 801
Nevada Administrative Code › Chapter 378 - State Library and Archives › STATE PUBLICATIONS DISTRIBUTION CENTER › Section 378.090 - Certain state agencies and local governments required to designate employee to act as agency contact; duties

Current through June 11, 2024
1. A state agency
			 or local government that is required, pursuant to
			 NRS
			 378.180, to provide the Center with an
			 electronic version of a publication or to deposit paper copies of a publication
			 with the Center shall designate one or more employees who have responsibilities
			 relating to the production or distribution of publications by the state agency
			 or local government to act as an agency contact with the Center.
2. An employee of a state agency or local
			 government who is designated to act as an agency contact with the Center
			 pursuant to subsection 1 shall:
(a) Act as a
			 liaison between the state agency or local government that designated him or her
			 and the Center with respect to publications produced or distributed by the
			 state agency or local government; and
(b) Carry out the duties imposed on the state
			 agency or local government pursuant to
			 NRS
			 378.180 in accordance with the provisions of
			 the
Handbook for State Agency Contacts
adopted by reference in
			 section 3 .
Nevada Administrative Code › Chapter 378 - State Library and Archives › STATE PUBLICATIONS DISTRIBUTION CENTER › Section 378.100 - Adoption by reference of Handbook for State Agency Contacts; availability

Current through June 11, 2024
1. The
			 Administrator hereby adopts by reference the
Handbook for State Agency
			 Contacts
, April 2016 edition, and any subsequent edition that is
			 published by the Center and approved by the Administrator. The Administrator
			 will review each new edition, which shall be deemed to be approved by the
			 Administrator unless disapproved by the Administrator within 30 days after the
			 date of publication. The most recent edition that has been approved by the
			 Administrator may be obtained, at no cost, from the Division of State Library,
			 Archives and Public Records of the Department of Administration, 100 North
			 Stewart Street, Carson City, Nevada 89701, or at the Internet address
http://nsla.nv.gov/Library/GovPubs/State_Publications_Distribution_Center/
.
2. The Center shall make
			 available on the Internet website of the Division the most recently published
			 edition of the
Handbook for State Agency Contacts
that has
			 been approved by the Administrator.
Added to NAC
				by Library & Archives Admin'r by
				R103-16A,
				eff. 11/2/2016
NRS 378.170
Nevada Administrative Code › Chapter 378 - State Library and Archives › GRANTS TO PUBLIC LIBRARIES FOR PURCHASE OR ACQUISITION OF BOOKS, LIBRARY MATERIALS AND COMPUTER DATABASES › Section 378.150 - Application

Current through June 11, 2024
1. To receive a grant for the purchase or
			 acquisition of books, library materials and computer databases pursuant to
			 NRS
			 378.087, a public library must apply annually
			 to the State Library and Archives Administrator on a form provided by the State
			 Library and Archives Administrator.
2. Each application submitted pursuant to
			 subsection 1 must include:
(a) A brief
			 description of the manner in which the requesting library will use the money
			 from the grant.
(b) A statement
			 from the requesting library certifying the amount of money that the library
			 expended for books, library materials and computer databases during the fiscal
			 year which began 2 years before the date on which the fiscal year in which the
			 money for the grant will be allocated began.
(c) A statement from the requesting library
			 certifying that the library:
(1) Meets or
			 exceeds the standards for public libraries established by the State Library and
			 Archives Administrator pursuant to subsection 1 of
			 NRS
			 378.083; or
(2) Has filed a plan with the State Library
			 and Archives Administrator for meeting the standards for public libraries
			 established by the State Library and Archives Administrator pursuant to
			 subsection 1 of
			 NRS
			 378.083 within 5 years after the date on
			 which the plan was filed.
(d) Statements from the library certifying
			 that the library:
(1) Has not included any
			 nonmonetary gifts or donations or money from the State or the Federal
			 Government that it received during the fiscal year which began 2 years before
			 the date on which the fiscal year in which the money for the grant will be
			 allocated began in calculating its request for a matching grant;
(2) Will use the money from the grant
			 exclusively for the purpose of purchasing or acquiring books, library materials
			 and computer databases; and
(3)
			 Will not use the money from the grant to:
(I)
			 Supplant any other source of money for the library; or
(II) Cause the reduction of any other source
			 of money for the library.
Nevada Administrative Code › Chapter 378 - State Library and Archives › GRANTS TO PUBLIC LIBRARIES FOR PURCHASE OR ACQUISITION OF BOOKS, LIBRARY MATERIALS AND COMPUTER DATABASES › Section 378.160 - Eligibility

Current through June 11, 2024
A library is eligible for a grant pursuant to
				NRS
				378.087 if the library:
1. Is a public library established pursuant
			 to
			 NRS
			 379.010,
			 379.021,
			 379.0221
			 or
			 379.070
			 or section 2.310 of the North Las Vegas city charter; and
2. Submits the application required pursuant
			 to NAC 378.150.
Added to NAC by Library
				& Archives Admin'r by R152-97, eff. 3-6-98
NRS
				  378.087
Nevada Administrative Code › Chapter 378 - State Library and Archives › GRANTS TO PUBLIC LIBRARIES FOR PURCHASE OR ACQUISITION OF BOOKS, LIBRARY MATERIALS AND COMPUTER DATABASES › Section 378.170 - Determination of amount awarded

Current through June 11, 2024
1. Except as
			 otherwise provided in this section, the State Library and Archives
			 Administrator shall determine the exact amount of a grant to be awarded to each
			 eligible library pursuant to the formula set forth in subsection 2 of
			 NRS
			 378.087.
2. If the appropriation of the Legislature
			 for grants is insufficient to provide the money necessary for the base grants
			 requested by the eligible libraries, the State Library and Archives
			 Administrator will reduce the base grants for each eligible library by an equal
			 percentage.
3. If the appropriation
			 of the Legislature for grants is insufficient to provide the money necessary
			 for the matching grants requested by the eligible libraries, the State Library
			 and Archives Administrator will reduce the matching grants for each eligible
			 library by an equal percentage.
Added to NAC by Library
				& Archives Admin'r by R152-97, eff. 3-6-98
NRS
				  378.087
Nevada Administrative Code › Chapter 379 - Public Libraries › Section 379.010 - Program of certification of librarians: Applicability; approval for use by governing authority of public library; adoption of alternative program

Current through June 11, 2024
1. NAC 379.020, 379.030 and 379.040 do not apply to a public library unless approved for use by the governing authority of the public library.
2. Upon approval by the governing authority of a public library, the program of certification set forth in NAC 379.020, 379.030 and 379.040 provides for the certification of a librarian in a public library. This program of certification is not applicable to a person who holds a master's degree in library science from an institution accredited by the American Library Association.
3. If a governing authority of a public library adopts an alternative program of certification, the governing authority may submit the alternative program to the state library and archives administrator for review and approval. The state library and archives administrator will not approve an alternative program unless that program meets or exceeds the requirements of the program of certification set forth in NAC 379.020, 379.030 and 379.040.
Added to NAC by St. Library & Archives Adm'r, eff. 11-7-97
NRS 379.0073
Nevada Administrative Code › Chapter 379 - Public Libraries › Section 379.030 - Requirements for renewal of certificate

Current through June 11, 2024
1. A certificate as a librarian is valid for 3 years after the date on which it is issued. To renew such a certificate, a person must submit to the state library and archives administrator proof that he has completed satisfactorily:
(a) Three semester credits for courses of continuing education which have been approved by the governing authority of the public library;
(b) Five units of continuing education as established by a continuing education division of the University of Nevada, Reno or the University of Nevada, Las Vegas; or
(c) Any combination of paragraphs (a) and (b).
Nevada Administrative Code › Chapter 379 - Public Libraries › Section 379.040 - Requirements for issuance of conditional certificate; completion of requirements for certification

Current through June 11, 2024
1. The state library and archives administrator will issue a conditional certificate as a librarian to a person who submits:
(a) A completed application which is accompanied by:
(1) Copies of academic transcripts; and
(2) A letter of recommendation.
Nevada Administrative Code › Chapter 379 - Public Libraries › Section 379.050 - Considerations for allocation of money

Current through June 11, 2024
In determining the allocation of money received from this state or the Federal Government, the state library and archives administrator will consider whether the governing authority of a public library has:
1. Approved and carried out the program of certification set forth in NAC 379.020, 379.030 and 379.040;
2. Adopted and carried out an alternative program of certification; or
3. Made a good faith effort to meet the standards for public libraries developed by the state library and archives administrator pursuant to NRS 378.083.
Added to NAC by St. Library & Archives Adm'r, eff. 11-7-97
NRS 379.0073
Nevada Administrative Code › Chapter 380 - Law Libraries › Section 380.010 - Legal books and materials required in every county

Current through June 11, 2024
The following legal books and materials are considered primary sources and are required by law to be available, in print or electronic form, in every county to the inhabitants of that county:
1. Advance Sheets of Nevada Statutes.
2. Nevada Revised Statutes.
3. Nevada Administrative Code.
4. Nevada Attorney General's Opinions, beginning with the opinions given in 1980.
5. Nevada Reports, beginning with volume 87 or equivalent (i.e., Pacific Reporter).
6. The bills, resolutions, daily histories, daily journals and index for the bills and resolutions of the most recent session of the Nevada Legislature.
7. United States Statutes at Large beginning with Volume 94 or equivalent (i.e., United States Code and Congressional Administrative News).
8. Public Laws of the United States (slip laws from the current Session of Congress) or equivalent (i.e., United States Code and Congressional Administrative News).
9. United States Supreme Court Reports, beginning with volume 97 or equivalent (i.e., Lawyer's Edition or Supreme Court Reporter).
10. United States Code or equivalent (i.e., United States Code annotated or United States Code Service).
11. Code of Federal Regulations.
12. Federal Register.
13. The county code, if any, of the county in which the library is located and the municipal codes, if any, of the cities within that county.
14. Black's Law Dictionary.
15. The Official Handbook of Nevada Legal Forms published by NALS of Nevada.
16. Nevada Civil Practice Manual published by the State Bar of Nevada.
St. Librarian, § 1, eff. 8-25-82-NAC A by Library & Archives Admin'r by R089-06, 6-1-2006
NRS 380.153
Nevada Administrative Code › Chapter 380 - Law Libraries › Section 380.020 - Advance sheets and opinions

Current through June 11, 2024
The advance sheets and the advance opinions of the United States Supreme Court Reports, the Nevada Reports and the Nevada Attorney General's Opinions must be obtained and made available to the general public as soon as they are issued.
St. Librarian, § 2, eff. 8-25-82
NRS 380.153
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
			 the words and terms defined in NAC 381.020, 381.030 and 381.040 have the
			 meanings ascribed to them in those sections.
Added to NAC by Div. of
			 Museums & Hist. by R086-06, eff. 6-1-2006
NRS
				381.0061
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.050 - Nevada State Railroad Museum: Requirements for use and operation of certain equipment

Current through June 11, 2024
1. Each Nevada
		  State Railroad Museum within the Division shall preserve the safety of the
		  general public by ensuring the safe use and operation of historic museum
		  railroad equipment at the Museum.
2. Each crew member for a Nevada State
		  Railroad Museum within the Division who operates museum railroad equipment
		  must:
(a) Be a staff member or volunteer of
		  the Museum;
(b) Be issued a set of
Safety Rules and General Operating Rules
for the use and
		  operation of historic museum railroad equipment;
(c) Satisfactorily complete safety and
		  operational rule training and successfully pass a test administered by the
		  Museum's Director or the designee of the Museum's Director before beginning
		  train service; and
(d) Attend an
		  annual safety meeting.
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.060 - Nevada State Railroad Museum: Review and updating of Safety Rules and General Operating Rules for certain equipment

Current through June 11, 2024
The Administrator or the designee of the Administrator will
			 review on an annual basis the
Safety Rules and General Operating
			 Rules
for the use and operation of historic museum railroad equipment.
			 The
Rules
must be updated to reflect changes in operations or
			 regulations imposed by the Public Utilities Commission of Nevada or the Federal
			 Railroad Administration. The Administrator is hereby designated as the official
			 authority to make changes to the
Safety Rules and General Operating
			 Rules
.
Added to NAC by Div. of
			 Museums & Hist. by R086-06, eff. 6-1-2006
NRS
				381.0061
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 2 - NEW

Current through June 11, 2024
As used in sections 2 to 25, inclusive, unless the context
			 otherwise requires, the words and terms defined in sections 3 to 11, inclusive
			 have the meanings ascribed to them in those sections.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 2.1 - NEW

Current through June 11, 2024
As used in sections 2 to 11, inclusive, unless the context
			 otherwise requires, the words and terms defined in sections 3 to 9, inclusive
			 have the meanings ascribed to them in those sections.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 3 - NEW

Current through June 11, 2024
"Authorized tribal representative" means:
1. The Tribal Historic Preservation Officer,
		  if applicable; or
2. If there is no
		  Tribal Historic Preservation Officer or if the Tribal Historic Preservation
		  Officer is unavailable to serve as the authorized tribal representative, a
		  person who is:
(a) Authorized by the
		  government of the Indian tribe to engage in consultation with the Museum
		  Director; and
(b) Identified by the
		  Museum Director or his or her designee pursuant to subsection 6 of section
		  15.
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 3.1 - NEW

Current through June 11, 2024
"Abandoned property" means any property deemed to be abandoned
			 pursuant to
			 NRS
			 381.009.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 4 - NEW

Current through June 11, 2024
1.
		  Except as otherwise provided in section 11 of LCB File No. R116-19, "cultural
		  item" means human remains, associated funerary objects, unassociated funerary
		  objects, sacred objects or objects of cultural patrimony.
2. As used in this section:
(a) "Associated funerary objects" has the
		  meaning ascribed to it in
		  25
		  U.S.C. §
									3001(3)(A).
(b) "Cultural patrimony" has the meaning
		  ascribed to it in
		  25
		  U.S.C. §
									3001(3)(D).
(c) "Sacred objects" has the meaning ascribed
		  to it in
		  25
		  U.S.C. §
									3001(3)(C).
(d) "Unassociated funerary objects" has the
		  meaning ascribed to it in
		  25
		  U.S.C. §
									3001(3)(B).
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 4.1 - NEW

Current through June 11, 2024
"Destructive analysis" means an analysis performed using
			 scientific or technological techniques to evaluate the properties of a
			 material, component or system that may cause damage to such material, component
			 or system. Such analysis includes, without limitation, a test that uses
			 deoxyribonucleic acid extracted from the cells of a person.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 5 - NEW

Current through June 11, 2024
"Destructive analysis" means an analysis performed using
			 scientific or technological techniques to evaluate the properties of a
			 material, component or system that may cause damage to the material, component
			 or system. Such analysis includes, without limitation, a test that uses
			 deoxyribonucleic acid extracted from the cells of a person.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 6 - NEW

Current through June 11, 2024
"Indian tribe" has the meaning ascribed to it in
			 NRS
			 383.011.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 6.1 - NEW

Current through June 11, 2024
"Indian tribe" has the meaning ascribed to it in
			 NRS
			 383.011.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 7 - NEW

Current through June 11, 2024
"Museum Director" has the meaning ascribed to it in
			 NRS
			 381.195.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 8 - NEW

Current through June 11, 2024
"Nevada Antiquities Permit" means the permit required pursuant to
			 NRS
			 381.197 to investigate, explore or excavate a
			 historic or prehistoric site on federal or state lands or remove any object
			 therefrom.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 9 - NEW

Current through June 11, 2024
"Nevada Indian Burial Site Permit" means the permit required
			 pursuant to
			 NRS
			 381.196 to excavate a prehistoric Indian
			 burial site on private lands located within this State.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 9.1 - NEW

Current through June 11, 2024
"Values, beliefs and traditions of the applicable Indian tribe"
			 means the values, beliefs and traditions of the applicable Indian tribe, as
			 defined by the applicable Indian tribe.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 10 - NEW

Current through June 11, 2024
"Tribal Historic Preservation Officer" means the tribal
			 preservation official who is designated by the Indian tribe pursuant to the
			 National Historic Preservation Act,
			 54 U.S.C.
			 §§
								300101 et seq., to work on
			 issues related to the historic preservation of items or sites relating to the
			 Indian tribe, including, without limitation, prehistoric Indian burial
			 sites.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 10.1 - NEW

Current through June 11, 2024
The provisions of
			 NRS
			 381.009 do not apply to federal property,
			 state property or tribal property.
Added
			 to NAC by Div. of Museums & Hist. by
			 R116-19A,
			 eff. 6/13/2022
NRS
			 233B.040,
			 381.009
Nevada Administrative Code › Chapter 381 - State Museums › Section 381.Sec. 11 - NEW

Current through June 11, 2024
"Values, beliefs and traditions of the applicable Indian tribe"
			 means the values, beliefs and traditions of the applicable Indian tribe, as
			 defined by the applicable Indian tribe.
Added
			 to NAC by Div. of Museums & Hist. by
			 R061-19A,
			 eff. 6/13/2022
NRS
			 381.0069