Nev. Rev. Stat. § 375.30 — Payment of taxes, penalties and interest

1.  If any deed evidencing a transfer of
title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the
county recorder shall compute the amount of the tax due and shall collect that
amount before acceptance of the deed for recordation.
2.  The buyer and seller are jointly and
severally liable for the payment of the taxes imposed by NRS 375.020 , 375.023 and 375.026 and any penalties and interest
imposed pursuant to subsection 3. The escrow holder is not liable for the
payment of the taxes imposed by NRS 375.020 ,
375.023 and 375.026 or any penalties or interest
imposed pursuant to subsection 3.
3.  If, after recordation of the deed or
land sale installment contract, the county recorder disallows an exemption that
was claimed at the time the deed was recorded or through audit or otherwise
determines that an additional amount of tax is due, the county recorder shall
promptly notify the person who requested the recording of the deed or land sale
installment contract and the buyer and seller of the additional amount of tax
due. If the additional amount of tax is not paid within 30 days after the date the
buyer and seller are notified, the county recorder shall impose a penalty of 10
percent of the additional amount due in addition to interest at the rate of 1
percent per month, or portion thereof, of the additional amount due calculated
from the date of the original recordation of the deed or land sale installment
contract on which the additional amount is due through the date on which the
additional amount due, penalty and interest are paid to the county recorder.
4.  This section does not prohibit a buyer
and seller from agreeing by contract or otherwise that one party or the other
will be responsible for the payment of the tax due pursuant to this chapter,
but such an agreement does not affect the ability of the county recorder to
collect the tax and any penalties and interest from either the buyer or the
seller.