The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an officer thereof has authority to collect its generation-skipping transfer tax is conclusive evidence of the authority of that officer in any suit for the collection of those taxes in any court of this state.
(Added to NRS by 1989, 1499)
Structure Nevada Revised Statutes
Chapter 375B - Generation-Skipping Transfer Tax
NRS 375B.020 - "Direct skip" defined.
NRS 375B.030 - "Federal credit" defined.
NRS 375B.040 - "Generation-skipping transfer" defined.
NRS 375B.050 - "Person liable" defined.
NRS 375B.100 - Amount of tax imposed.
NRS 375B.110 - Determination of federal credit attributable to certain property situated in Nevada.
NRS 375B.150 - Return: Person liable for payment required to file; time for filing; regulations.
NRS 375B.160 - Return: Extension of time for filing.
NRS 375B.170 - Filing of amended return; additional tax.
NRS 375B.190 - Penalty for failure to file timely return; waiver.
NRS 375B.210 - Determination of deficiency: Generally.
NRS 375B.220 - Determination of deficiency: Correction of erroneous determination.
NRS 375B.240 - Liability for tax; time for payment.
NRS 375B.250 - Interest on delinquent payments.
NRS 375B.260 - Payment to be applied to interest, penalty and tax.
NRS 375B.270 - Bond for payment of tax.
NRS 375B.280 - Refund of overpayment.
NRS 375B.300 - Action to enforce claim for tax.
NRS 375B.310 - Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.
NRS 375B.320 - Warrant for enforcement of lien; levy and sale.
NRS 375B.330 - Fees, commissions and expenses for enforcement of lien.
NRS 375B.340 - Writ of execution for enforcement of judgment.
NRS 375B.350 - Time for commencement of proceedings for collection.
NRS 375B.360 - Certificate by Department prima facie evidence in proceeding for collection.
NRS 375B.370 - Action to prevent or enjoin collection of tax barred.
NRS 375B.390 - Remedies of State cumulative; no election of remedies.
NRS 375B.400 - Deposit, separate accounting and expenditure of proceeds.