NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.

NV Rev Stat § 375.0185 (2019) (N/A)
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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)