Nevada Revised Statutes
Chapter 375A - Tax on Estates

NRS 375A.150 - Return: Personal representative required to file; time for filing; regulations. - 1. The personal representative of every estate subject to the...

NRS 375A.155 - Return: Extension of time for filing. - If the personal representative has obtained an extension of time...

NRS 375A.160 - Filing of amended return; additional tax. - If the personal representative files an amended federal estate tax...

NRS 375A.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax. - Upon final determination of the federal estate tax due, the...

NRS 375A.170 - Penalty for failure to file timely return. - If the return provided for in NRS 375A.150 is not...

NRS 375A.175 - Determination of tax upon failure to file return or upon filing of false or fraudulent return. - In the case of a false or fraudulent return or...

NRS 375A.180 - Determination of deficiency: Generally. - 1. In a case not involving a false or fraudulent...

NRS 375A.185 - Determination of deficiency: Correction of erroneous determination. - If a deficiency has been determined in an erroneous amount,...

NRS 375A.190 - Determination of deficiency: Notice of determination. - The Department shall give notice of the deficiency determined, together...

NRS 375A.195 - Determination of deficiency: Appeal; action for modification of tax. - If it is claimed that a deficiency has been determined...

NRS 375A.200 - Liability for tax; time for payment. - The tax imposed by NRS 375A.100: 1. Must be paid...

NRS 375A.205 - Interest on delinquent payments. - 1. The tax imposed by NRS 375A.100 does not bear...

NRS 375A.225 - Interest on overpayment. - Interest must be paid upon any overpayment of the tax...

NRS 375A.300 - Action to enforce claim for tax. - The State may enforce its claim for any tax imposed...

NRS 375A.305 - Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien. - 1. The tax imposed by NRS 375A.100 becomes a lien...

NRS 375A.310 - Warrant for enforcement of lien; levy and sale. - At any time within 10 years after a person is...

NRS 375A.315 - Fees, commissions and expenses for enforcement of lien. - 1. The Department may pay or advance to the sheriff...

NRS 375A.320 - Writ of execution for enforcement of judgment. - 1. At any time after a tax imposed by NRS...

NRS 375A.325 - Time for commencement of proceedings for collection. - Proceedings for the collection of any tax imposed by NRS...

NRS 375A.330 - Certificate of Department prima facie evidence in proceeding for collection. - In any proceeding for the enforcement of the tax imposed...

NRS 375A.335 - Action to prevent or enjoin collection of tax barred. - No injunction or other legal or equitable process must issue...

NRS 375A.340 - Suits for collection in other states authorized; suits for collection by officials of other states authorized. - The Department may bring suits in the courts of other...

NRS 375A.345 - Remedies of State cumulative; no election of remedies. - The remedies of the State for the enforcement of the...

NRS 375A.400 - Short title. - NRS 375A.400 to 375A.420, inclusive, may be cited as the...

NRS 375A.405 - "State" defined. - As used in NRS 375A.400 to 375A.420, inclusive, unless the...

NRS 375A.410 - Compromise of tax with personal representative where residency of decedent in dispute. - The Department may compromise with the personal representative the tax,...

NRS 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing. - If the Department claims that a decedent was domiciled in...

NRS 375A.420 - Interpretation of provisions. - NRS 375A.400 to 375A.420, inclusive, must be so interpreted and...

NRS 375A.450 - Short title. - NRS 375A.450 to 375A.510, inclusive, may be cited as the...

NRS 375A.455 - Definitions. - As used in NRS 375A.450 to 375A.510, inclusive, unless the...

NRS 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board. - If the Department claims that a decedent was domiciled in...

NRS 375A.465 - Hearings of board. - The board shall hold hearings at such times and places...

NRS 375A.470 - Powers of board relating to hearings. - The board may administer oaths, take testimony, subpoena and require...

NRS 375A.475 - Determination of domicile of decedent. - The board shall, by majority vote, determine the domicile of...

NRS 375A.480 - Board to act by majority vote. - Except as provided in NRS 375A.470 in respect of the...

NRS 375A.485 - Determination, record and agreement to be filed with taxing authorities. - The Department, the board or the executor or administrator shall...

NRS 375A.490 - Interest for nonpayment of taxes. - If it is determined by the board that the decedent...

NRS 375A.495 - Compromise by parties to agreement not precluded. - The provisions of NRS 375A.450 to 375A.510, inclusive, do not...

NRS 375A.500 - Compensation and expenses of board. - The compensation and expenses of the members of the board...

NRS 375A.505 - Reciprocal application. - NRS 375A.450 to 375A.510, inclusive, apply only to cases in...

NRS 375A.510 - Interpretation of provisions. - NRS 375A.450 to 375A.510, inclusive, must be so interpreted and...

NRS 375A.600 - Definitions. - As used in NRS 375A.600 to 375A.690, inclusive, unless the...

NRS 375A.605 - "Board" defined. - "Board" means a board of arbitration appointed pursuant to NRS...

NRS 375A.610 - "Death tax" defined. - "Death tax" means any tax levied by a state on...

NRS 375A.615 - "Executor" defined. - "Executor" means an executor of the will or administrator of...

NRS 375A.620 - "Interested person" defined. - "Interested person" means any person who may be entitled to...

NRS 375A.625 - "State" defined. - "State" means any state, territory or possession of the United...

NRS 375A.630 - "Taxing official" defined. - "Taxing official" means the Department or the designated taxing authority...

NRS 375A.635 - Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election. - 1. If this state and one or more other states...

NRS 375A.640 - Agreement of compromise authorized. - If an election is made and not rejected, the Department...

NRS 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement. - If it appears that an agreement cannot be reached, as...

NRS 375A.650 - Board of arbitration to be appointed. - If only this state and one other state are involved,...

NRS 375A.655 - Hearings of board. - The board shall hold hearings at such places as are...

NRS 375A.660 - Powers of board relating to hearings. - The board may administer oaths, take testimony, subpoena witnesses and...

NRS 375A.665 - Rules of evidence applicable. - Whenever practicable the board shall apply the rules of evidence...

NRS 375A.670 - Determination of domicile; failure to render determination. - The board shall determine the domicile of the decedent at...

NRS 375A.675 - Compensation and expenses of board. - The reasonable compensation and expenses of the members of the...

NRS 375A.680 - Determination and record to be filed with taxing authorities. - The determination of the board and the record of its...

NRS 375A.685 - Compromise of tax with executor and taxing officials. - Notwithstanding the commencement of a legal action for determination of...

NRS 375A.690 - Interest and penalty for nonpayment of tax. - Except as otherwise provided in NRS 360.232 and 360.320, if...

NRS 375A.700 - Deposit of proceeds. - 1. The Department shall deposit all payments received pursuant to...

NRS 375A.705 - Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure. - 1. All money received by the Board of Regents of...

NRS 375A.710 - Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties. - 1. There is hereby created the Committee on the Estate...

NRS 375A.800 - Power of Department to adopt regulations. - The Department may adopt regulations relating to the administration and...

NRS 375A.805 - Conduct of hearings by Department. - The Department may conduct a hearing at any time or...

NRS 375A.810 - Powers of Department relating to hearings. - For purposes of a hearing pursuant to NRS 375A.805, the...

NRS 375A.815 - Power of Department to issue subpoenas. - The Department may issue subpoenas to: 1. Compel the attendance...

NRS 375A.820 - District court may compel compliance with subpoena. - On the filing by the Department of a petition asking...

NRS 375A.825 - Examination of witnesses. - The Department may examine and take the testimony under oath...

NRS 375A.830 - Fees and expenses of witnesses. - Any person compelled to attend a hearing before the Department...

NRS 375A.840 - Employment of attorney or other person by Department. - Whenever the Department is cited as a party to any...

NRS 375A.845 - Department exempt from payment of fees; undertaking not to be required. - The Department must not be charged a fee for filing,...

NRS 375A.850 - Copies of chapter to be distributed by Department. - The Department shall, without charge, distribute a copy of this...

NRS 375A.880 - Jurisdiction where decedent a resident of Nevada. - The district court which has jurisdiction in probate of the...

NRS 375A.885 - Jurisdiction where decedent not a resident of Nevada. - In the case of a decedent who was not a...

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Nevada Revised Statutes Chapter 375A - Tax on Estates

Nevada Revised Statutes
Chapter 375A - Tax on Estates