Nev. Admin. Code § 375.190 — 375.190

NAC 375.190    Availability of records and files regarding specific recorded
documents; liability for payment of additional taxes. ( NRS 360.090 , 375.015 )   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)