375.100 - Recording prohibited when tax not paid; county recorder not subject to liability. - Nevada Statutes

375.100  Recording prohibited when tax not paid; county recorder not subject to liability.  The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subject to liability for refusing to record a deed, conveyance or land sale installment contract for which a tax imposed pursuant to this chapter has not been paid.

      (Added to NRS by 1967, 1761; A 1971, 118, 247; 1973, 212; 1979, 1403; 1981, 844; 1989, 1505; 2001, 1594; 2009, 1113)

      NRS 375.110  Penalty for falsifying value of property.  Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.

      (Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)