Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375.185 — Questions of law by county recorder: Duties of county recorder and district attorney
NRS 375.0185 Questions of law by county recorder: Duties of county recorder
and district attorney.
1. A county recorder who has any question
of law regarding the imposition or collection of any tax imposed by this
chapter shall request an opinion from the district attorney pursuant to NRS 252.160 . The district attorney shall
request an opinion on the question from the Attorney General pursuant to NRS 228.150 if:
(a) The county recorder informs the district
attorney that there is a conflict between the opinions of two or more district
attorneys in this State on the question; or
(b) The district attorney:
(1) Chooses not to render an opinion on
the question; or
(2) Determines that he or she will not be
able to render an opinion on the question within a reasonable time.
2. A county recorder shall not delay the
recordation of any document pending the issuance of an opinion requested from
the Attorney General pursuant to subsection 1 if the appropriate fees and
taxes, as determined by the county recorder, have been paid.
3. If, according to an opinion issued by
the Attorney General in response to a request submitted pursuant to subsection
1, the amount of any taxes received by a county recorder differs from the
amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.
Source: official text