NAC375.190. Availability of records and files regarding specific recorded documents; liability for payment of additional taxes.

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The records and files of the grantor, grantee and other persons recording deeds regarding specific recorded documents must be made available to representatives of the county recorder and to representatives of the Department. If the county recorder or the Department determines that additional taxes imposed by chapter 375 of NRS are due, the grantee and the grantor are jointly and severally liable for the payment of the tax.

[Tax Comm’n, Real Property Transfer Tax Ruling part No. 5, eff. 12-20-79]—(A by R181-01, 5-13-2002; A by Dep’t of Taxation by R224-03, 4-30-2004)

                    
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