There is a newer version of the Nevada Revised Statutes
2011 Nevada Revised Statutes
Chapter 375A - Tax on Estates
IMPOSITION, PAYMENT AND COLLECTION OF TAXGeneral Provisions
- 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.210 - Payment to be applied to interest, penalty and tax.
- NRS 375A.215 - Bond for payment of tax.
- NRS 375A.220 - Refund of overpayment.
- 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.835 - Confidentiality and disclosure of information and records.
- 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.
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