1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audits of the records of the various counties as are necessary to carry out the provisions of NRS 375.023.
2. When requested, the Department shall render assistance to the county recorder of a county whose population is less than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023.
3. The Department is not entitled to receive any fee for rendering any assistance pursuant to subsection 2.
(Added to NRS by 2003, 20th Special Session, 170)
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