NAC375.420. Opinions of district attorney: Submission to Department; determination of inconsistency with opinions of Attorney General or requirements of law.

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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)

                    
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