Taxpayer Bill of Rights

Taxpayer Bill of Rights

With respect to Real Property Transfer Tax, each and every taxpayer has the right:

  • To be treated with courtesy fairness, uniformity, consistency and common sense.
  • To a prompt response to each communication.
  • To information on minimum documentation reasonably required.
  • To be notified in writing whenever it is determined that a tax has been overpaid.
  • To written instructions indicating how to apply for a refund.
  • To recover an overpayment of the tax promptly upon the determination of such an overpayment.
  • To a meeting, including an audit, conference, interview or hearing:
    • to an explanation of procedures and rights,
    • to be represented by himself or anyone authorized under the law to represent him,
    • to make an audio recording on taxpayer equipment at taxpayer cost; and
    • to receive a copy of any document or recording upon payment of the cost to duplicate.
  • To the immediate release of any lien for statutory cause.
  • To be free from harassment and intimidation by an officer or employee of the Recorder's Office.

(TBOR Fact Sheet 10/01/2003)

Refer to NRS 375.250 for complete text.

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