Nev. Rev. Stat. § 375.19 — Powers and duties of Department

1.  The Department shall, to ensure that
the tax imposed by NRS 375.023 is
collected fairly and equitably in all counties, coordinate the collection and
administration of that tax. For this purpose, the Department may conduct such
audits of the records of the various counties as are necessary to carry out the
provisions of NRS 375.023 .
2.  When requested, the Department shall
render assistance to the county recorder of a county whose population is less
than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023 .
3.  The Department is not entitled to
receive any fee for rendering any assistance pursuant to subsection 2.