Nev. Admin. Code § 375.200 — 375.200

NAC 375.200    Property located in more than one county: Determination of value;
request for refund; distribution of refund. ( NRS 360.090 , 375.015 , 375.030 , 375.290 )
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)