Nev. Admin. Code § 375.420 — 375.420

NAC 375.420    Opinions of district attorney: Submission to Department;
determination of inconsistency with opinions of Attorney General or
requirements of law. ( NRS 375.015 , 375.019 )
1.  Each county recorder shall submit to the
Department a copy of any written opinion received from the district attorney of
his county regarding the imposition or collection of any tax imposed by chapter 375 of NRS.
2.  If the Department determines that an
opinion of a district attorney received pursuant to subsection 1 is
inconsistent with an opinion of the Attorney General or any statutory or
regulatory requirements regarding the imposition or collection of any tax
imposed by chapter 375 of NRS, the
Department will advise the county recorder from whom the opinion is received
about the inconsistency of the opinion or refer the opinion to the Attorney
General for additional consideration, or both.
(Added to NAC by Dep’t of Taxation by R224-03, eff. 4-30-2004)