Nev. Admin. Code § 375.410 — 375.410

NAC 375.410    Examination by Department of records of county. ( NRS 375.015 , 375.019 )    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)