Nevada Revised Statutes
Chapter 150 - Compensation and Accounting
NRS 150.100 - Penalties for failure to file first account.


1. If the personal representative fails to file the first account within the time specified in NRS 150.080, the court shall order a citation to issue requiring the personal representative to file the account by a time to be stated in the citation, as fixed by the court, or appear and show cause why the personal representative should not be compelled to file the account.
2. If the personal representative fails to file the account by the time stated, or show cause why not, the court, by attachment or other proper process, may compel the personal representative to file such an account or may revoke the letters, or both, and like action may be taken in reference to any subsequent account the personal representative may be required to file.
[214:107:1941; 1931 NCL § 9882.214]—(NRS A 1999, 2332)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 150 - Compensation and Accounting

NRS 150.010 - Expenses and compensation of personal representative.

NRS 150.020 - General compensation.

NRS 150.025 - Compensation of personal representative who is an attorney.

NRS 150.030 - Compensation for extraordinary services.

NRS 150.040 - Contracts for higher compensation void.

NRS 150.050 - Allowance on compensation.

NRS 150.060 - Attorneys for personal representatives and minor, absent, unborn, incapacitated or nonresident heirs: General compensation.

NRS 150.0605 - Attorneys for petitioners generally: Compensation when estate’s value does not exceed $100,000.

NRS 150.061 - Attorneys for personal representatives: Compensation for extraordinary services.

NRS 150.063 - Attorneys for personal representatives: Apportionment of compensation for two or more attorneys.

NRS 150.065 - Attorneys for personal representatives: Allowance of compensation after period for creditors to file claims against estate.

NRS 150.067 - Attorneys for personal representatives: Final compensation; petition; notice; hearing and order.

NRS 150.070 - Liability of personal representative; accounting required for property sold over inventoried value.

NRS 150.075 - Waiver of accounting.

NRS 150.080 - First account: Filing and contents.

NRS 150.100 - Penalties for failure to file first account.

NRS 150.105 - Annual account: Contents.

NRS 150.110 - Final account: Filing; penalties for failure to file.

NRS 150.115 - Supplementary account to final account.

NRS 150.120 - Accounting when authority of personal representative ceases.

NRS 150.130 - Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney.

NRS 150.140 - Revocation of letters when personal representative absconds and fails to account.

NRS 150.150 - Vouchers for payments: Filing not required; examination and audit; lost or unavailable.

NRS 150.160 - Account and petition for settlement: Hearing and notice.

NRS 150.170 - Contest of account: Rights of interested person; hearing.

NRS 150.180 - Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees.

NRS 150.190 - Proof of notice necessary before allowance of account.

NRS 150.200 - Allowance and confirmation of account.

NRS 150.210 - Effect of order settling account.

NRS 150.225 - Payments to be made according to will; sources of payment if provision or property of will insufficient.

NRS 150.230 - Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse.

NRS 150.240 - Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted.

NRS 150.250 - Claims not yet due and contingent or disputed claim.

NRS 150.260 - Liability of personal representative.

NRS 150.270 - Claim not included in order of payment.

NRS 150.280 - Closing administration.

NRS 150.290 - Short title.

NRS 150.300 - Definitions.

NRS 150.310 - Proration of tax among persons interested in estate; exceptions.

NRS 150.320 - Direction for apportionment of estate tax: Precedence; limitation.

NRS 150.330 - Jurisdiction of court; methods of proration.

NRS 150.340 - Present and future estates: Charge of tax against corpus without apportionment.

NRS 150.350 - Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses.

NRS 150.360 - Court order directing amounts of tax to be charged against or paid by takers of estate.

NRS 150.370 - Retention of jurisdiction by court.

NRS 150.380 - Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident.

NRS 150.400 - Apportionment; limitations.