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NRS 375B.010 - Definitions. - As used in this chapter, unless the context otherwise requires,...
NRS 375B.020 - "Direct skip" defined. - "Direct skip" means a transfer as defined in 26 U.S.C....
NRS 375B.030 - "Federal credit" defined. - "Federal credit" means the maximum amount of the credit against...
NRS 375B.040 - "Generation-skipping transfer" defined. - "Generation-skipping transfer" has the meaning ascribed to it in 26...
NRS 375B.050 - "Person liable" defined. - The "person liable" for paying the generation-skipping transfer tax is...
NRS 375B.100 - Amount of tax imposed. - 1. Except as otherwise provided in subsection 2, a tax...
NRS 375B.110 - Determination of federal credit attributable to certain property situated in Nevada. - If the generation-skipping transfer includes property having a situs in...
NRS 375B.150 - Return: Person liable for payment required to file; time for filing; regulations. - 1. The person liable for paying the generation-skipping transfer tax...
NRS 375B.160 - Return: Extension of time for filing. - If the person liable for the generation-skipping transfer tax has...
NRS 375B.170 - Filing of amended return; additional tax. - If the person liable for the generation-skipping transfer tax files...
NRS 375B.180 - Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States. - 1. Upon final determination of the federal generation-skipping transfer tax...
NRS 375B.190 - Penalty for failure to file timely return; waiver. - If the return required by NRS 375B.150 is not filed...
NRS 375B.200 - 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 375B.210 - Determination of deficiency: Generally. - 1. In a case not involving a false or fraudulent...
NRS 375B.220 - Determination of deficiency: Correction of erroneous determination. - If a deficiency has been determined in an erroneous amount,...
NRS 375B.230 - Determination of deficiency: Appeal; action for modification of tax; notice of determination. - 1. If it is claimed that a deficiency has been...
NRS 375B.240 - Liability for tax; time for payment. - The tax imposed by NRS 375B.100: 1. Must be paid...
NRS 375B.250 - Interest on delinquent payments. - 1. Except as otherwise provided in NRS 360.232 and 360.320,...
NRS 375B.260 - Payment to be applied to interest, penalty and tax. - Every payment received by the Department on the tax imposed...
NRS 375B.270 - Bond for payment of tax. - 1. If any person who is liable for the tax...
NRS 375B.280 - Refund of overpayment. - 1. Whenever the Department determines that an overpayment of the...
NRS 375B.300 - Action to enforce claim for tax. - The State may enforce its claim for any tax imposed...
NRS 375B.310 - Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien. - 1. The tax imposed by NRS 375B.100 becomes a lien...
NRS 375B.320 - Warrant for enforcement of lien; levy and sale. - At any time within 10 years after a person is...
NRS 375B.330 - Fees, commissions and expenses for enforcement of lien. - 1. The Department may pay or advance to the sheriff...
NRS 375B.340 - Writ of execution for enforcement of judgment. - 1. At any time after the tax imposed by NRS...
NRS 375B.350 - Time for commencement of proceedings for collection. - Proceedings for the collection of any tax imposed by NRS...
NRS 375B.360 - Certificate by Department prima facie evidence in proceeding for collection. - In any proceeding for the enforcement of the tax imposed...
NRS 375B.370 - Action to prevent or enjoin collection of tax barred. - No injunction or other legal or equitable process must issue...
NRS 375B.380 - Suits for collection in other states authorized; suits for collection by officers of other states authorized. - The Department may bring suits in the courts of other...
NRS 375B.390 - Remedies of State cumulative; no election of remedies. - The remedies of the State for the enforcement of the...
NRS 375B.400 - Deposit, separate accounting and expenditure of proceeds. - 1. The Department shall deposit all payments received pursuant to...
NRS 375B.410 - Authorized use of proceeds. - The money collected pursuant to the provisions of this chapter...