Nevada Revised Statutes
Chapter 375A - Tax on Estates
NRS 375A.400 - Short title.

Nevada Revised Statutes

Chapter 375A - Tax on Estates

NRS 375A.010 - Definitions.

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.100 - Amount of tax.

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.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

NRS 375A.170 - Penalty for failure to file timely return.

NRS 375A.175 - Determination of tax upon failure to file return or upon filing of false or fraudulent 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.305 - Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

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.340 - Suits for collection in other states authorized; suits for collection by officials of other states authorized.

NRS 375A.345 - Remedies of State cumulative; no election of remedies.

NRS 375A.400 - Short title.

NRS 375A.405 - "State" defined.

NRS 375A.410 - Compromise of tax with personal representative where residency of decedent in dispute.

NRS 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

NRS 375A.420 - Interpretation of provisions.

NRS 375A.450 - Short title.

NRS 375A.455 - Definitions.

NRS 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.

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.600 - Definitions.

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.635 - Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.

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.705 - Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure.

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.

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.