Chapter375 Taxes on Transfers of Real Property  

NAC 375.010. Definitions.
NAC 375.015. “Agency agreement” defined.
NAC 375.020. “Assigned,” “granted,” “transferred” and “otherwise conveyed” defined.
NAC 375.030. “Consideration” defined.
NAC 375.040. “Deed of trust” and “trust deed” defined.
NAC 375.050. “Deed with the right of redemption” defined.
NAC 375.055. “Department” defined.
NAC 375.060. “Easement” defined.
NAC 375.063. “Fractional interest” defined.
NAC 375.067. “Joint tenancy” and “joint tenants” defined.
NAC 375.070. “Land” defined.
NAC 375.080. “Lease” defined.
NAC 375.085. “Legal representative” defined.
NAC 375.090. “Life estate” defined.
NAC 375.100. “Quitclaim deed” defined.
NAC 375.110. “Realty” defined.
NAC 375.120. “Right of redemption” defined.
NAC 375.128. “Tenancy in common” and “tenants in common” defined.
NAC 375.130. “Tenement” defined.
NAC 375.140. “Transferred” defined.
NAC 375.150. Examples of methods of determining value or tax base.
NAC 375.160. Examples of taxable transactions.
NAC 375.170. Examples of transactions to which taxes do not apply.
NAC 375.180. Declaration of value; claim for refund of overpayment; date for submission of claim.
NAC 375.190. Availability of records and files regarding specific recorded documents; liability for payment of additional taxes.
NAC 375.200. Property located in more than one county: Determination of value; request for refund; distribution of refund.
NAC 375.210. Claim for refund: Right to hearing; required documentation; contested cases.
NAC 375.300. Hearings: Admissibility of evidence; depositions; affidavits.
NAC 375.310. Hearings: Official notice.
NAC 375.320. Hearings: Briefs.
NAC 375.330. Hearings: Duties of hearing officer after hearing; final decision.
NAC 375.340. Waiver or reduction of penalty or interest.
NAC 375.400. Reports regarding collection and administration of taxes; submission of certain documentation to Department.
NAC 375.410. Examination by Department of records of county.
NAC 375.420. Opinions of district attorney: Submission to Department; determination of inconsistency with opinions of Attorney General or requirements of law.
NAC 375.430. Requests from certain counties for assistance in determining amount of tax and exemptions.
NAC 375.440. Remission of collection allowance to general fund of county.