Nevada Revised Statutes

Nev. Rev. Stat. § 375.020 (2026)

Imposition and rate of tax

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NRS 375.020  Imposition and rate of tax.

      1.  A tax, at the rate of:

      (a) In a county whose population is 700,000 or more, $1.25; and

      (b) In a county whose population is less than 700,000, 65 cents,

Ê for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

      2.  The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.

      (Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043, 1640; 1997, 2466; 2001, 1592; 2009, 1110; 2011, 1234)

     

Notes of Decisions
Cited in 1 case, 1981–1981 · leading case: Columbia Realty Venture v. Dist. of Columbia, 433 A.2d 1075 (D.C. 1981).
Columbia Realty Venture v. Dist. of Columbia, 433 A.2d 1075 (D.C. 1981). “§ 76-901 (1976) (reorganizations); Nev.Rev.Stat. § 375.020 (1977) (exempts transfers of title that recognize true status of ownership); N.”
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