Nevada § 375.030 - Payment of taxes, penalties and interest
Full text of Nevada Nevada Revised Statutes § 375.030 — Payment of taxes, penalties and interest, with citation guidance and answers to common questions.
§ 375.030. 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375.030
What does Nevada Revised Statutes § 375.030 cover?
Section 375.030 ("Payment of taxes, penalties and interest") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 375.030?
A common citation format is "Nevada Revised Statutes § 375.030" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 375.030 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.