There Is a Newer Version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 375A Tax on Estates
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IMPOSITION, PAYMENT AND COLLECTION OF TAX
General 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. Imposition of Tax
- NRS 375A.100 Amount of tax.
- NRS 375A.105 Determination of federal credit attributable to property situated in Nevada. Payments and Determinations
- 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. Collection of Tax
- 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. INTERSTATE COMPROMISE OF DEATH TAXES (UNIFORM ACT)
- 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. INTERSTATE ARBITRATION OF DEATH TAXES (UNIFORM ACT)
- 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. DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVE METHOD
- 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. DISTRIBUTION OF PROCEEDS
- 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. ADMINISTRATION
- 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. JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINE DISPUTES RELATING TO TAX
- NRS 375A.880 Jurisdiction where decedent a resident of Nevada.
- NRS 375A.885 Jurisdiction where decedent not a resident of Nevada.
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