Proceedings for the collection of any tax imposed by NRS 375A.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued.
(Added to NRS by 1987, 2104; A 1995, 1090)
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.