If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in NRS 375A.205, at the same time the amended return is filed.
(Added to NRS by 1987, 2101)
Structure Nevada Revised Statutes
NRS 375A.015 - "Decedent" and "transferor" defined.
NRS 375A.025 - "Federal credit" defined.
NRS 375A.030 - "Gross estate" defined.
NRS 375A.035 - "Nonresident" and "nonresident decedent" defined.
NRS 375A.040 - "Personal representative" defined.
NRS 375A.045 - "Resident" and "resident decedent" defined.
NRS 375A.050 - "Taxable estate" defined.
NRS 375A.055 - "Transfer" defined.
NRS 375A.060 - "Transferee" defined.
NRS 375A.105 - Determination of federal credit attributable to property situated in Nevada.
NRS 375A.150 - Return: Personal representative required to file; time for filing; regulations.
NRS 375A.155 - Return: Extension of time for filing.
NRS 375A.160 - Filing of amended return; additional tax.
NRS 375A.170 - Penalty for failure to file timely return.
NRS 375A.180 - Determination of deficiency: Generally.
NRS 375A.185 - Determination of deficiency: Correction of erroneous determination.
NRS 375A.190 - Determination of deficiency: Notice of determination.
NRS 375A.195 - Determination of deficiency: Appeal; action for modification of tax.
NRS 375A.200 - Liability for tax; time for payment.
NRS 375A.205 - Interest on delinquent payments.
NRS 375A.225 - Interest on overpayment.
NRS 375A.300 - Action to enforce claim for tax.
NRS 375A.310 - Warrant for enforcement of lien; levy and sale.
NRS 375A.315 - Fees, commissions and expenses for enforcement of lien.
NRS 375A.320 - Writ of execution for enforcement of judgment.
NRS 375A.325 - Time for commencement of proceedings for collection.
NRS 375A.330 - Certificate of Department prima facie evidence in proceeding for collection.
NRS 375A.335 - Action to prevent or enjoin collection of tax barred.
NRS 375A.345 - Remedies of State cumulative; no election of remedies.
NRS 375A.405 - "State" defined.
NRS 375A.420 - Interpretation of provisions.
NRS 375A.465 - Hearings of board.
NRS 375A.470 - Powers of board relating to hearings.
NRS 375A.475 - Determination of domicile of decedent.
NRS 375A.480 - Board to act by majority vote.
NRS 375A.485 - Determination, record and agreement to be filed with taxing authorities.
NRS 375A.490 - Interest for nonpayment of taxes.
NRS 375A.495 - Compromise by parties to agreement not precluded.
NRS 375A.500 - Compensation and expenses of board.
NRS 375A.505 - Reciprocal application.
NRS 375A.510 - Interpretation of provisions.
NRS 375A.605 - "Board" defined.
NRS 375A.610 - "Death tax" defined.
NRS 375A.615 - "Executor" defined.
NRS 375A.620 - "Interested person" defined.
NRS 375A.625 - "State" defined.
NRS 375A.630 - "Taxing official" defined.
NRS 375A.640 - Agreement of compromise authorized.
NRS 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement.
NRS 375A.650 - Board of arbitration to be appointed.
NRS 375A.655 - Hearings of board.
NRS 375A.660 - Powers of board relating to hearings.
NRS 375A.665 - Rules of evidence applicable.
NRS 375A.670 - Determination of domicile; failure to render determination.
NRS 375A.675 - Compensation and expenses of board.
NRS 375A.680 - Determination and record to be filed with taxing authorities.
NRS 375A.685 - Compromise of tax with executor and taxing officials.
NRS 375A.690 - Interest and penalty for nonpayment of tax.
NRS 375A.700 - Deposit of proceeds.
NRS 375A.800 - Power of Department to adopt regulations.
NRS 375A.805 - Conduct of hearings by Department.
NRS 375A.810 - Powers of Department relating to hearings.
NRS 375A.815 - Power of Department to issue subpoenas.
NRS 375A.820 - District court may compel compliance with subpoena.
NRS 375A.825 - Examination of witnesses.
NRS 375A.830 - Fees and expenses of witnesses.
NRS 375A.840 - Employment of attorney or other person by Department.
NRS 375A.845 - Department exempt from payment of fees; undertaking not to be required.
NRS 375A.850 - Copies of chapter to be distributed by Department.
NRS 375A.880 - Jurisdiction where decedent a resident of Nevada.
NRS 375A.885 - Jurisdiction where decedent not a resident of Nevada.