There Is a Newer Version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 375B Generation-Skipping Transfer Tax
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GENERAL PROVISIONS
- NRS 375B.010 Definitions.
- 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. IMPOSITION OF TAX
- NRS 375B.100 Amount of tax imposed.
- NRS 375B.110 Determination of federal credit attributable to certain property situated in Nevada. PAYMENTS AND DETERMINATIONS
- 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.180 Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States.
- NRS 375B.190 Penalty for failure to file timely return; waiver.
- NRS 375B.200 Determination of tax upon failure to file return or upon filing of false or fraudulent return.
- NRS 375B.210 Determination of deficiency: Generally.
- NRS 375B.220 Determination of deficiency: Correction of erroneous determination.
- NRS 375B.230 Determination of deficiency: Appeal; action for modification of tax; notice of 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. COLLECTION OF TAX
- 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.380 Suits for collection in other states authorized; suits for collection by officers of other states authorized.
- NRS 375B.390 Remedies of State cumulative; no election of remedies. DISTRIBUTION OF PROCEEDS
- NRS 375B.400 Deposit, separate accounting and expenditure of proceeds.
- NRS 375B.410 Authorized use of proceeds. MISCELLANEOUS PROVISIONS
- NRS 375B.450 Confidentiality and disclosure of information and records.
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