Nev. Admin. Code § 375.400 — 375.400

NAC 375.400    Reports regarding collection and administration of taxes;
submission of certain documentation to Department. ( NRS 375.015 , 375.019 )
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.
3.  A county recorder is not required to
report information required by paragraph (c) of subsection 2 if the system used
by the county to collect, process, distribute and store information relating to
the collection of the taxes imposed by chapter
375 of NRS cannot provide the required information.
4.  Each county recorder shall submit to the
Department a copy of any documentation that is submitted to the State
Controller by the county concerning the amount of the proceeds of the tax
imposed by NRS 375.020 that is
required to be transmitted to the State Controller pursuant to NRS 375.070 .
(Added to NAC by Dep’t of Taxation by R224-03, eff. 4-30-2004)