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2025 Nevada Revised Statutes
Chapter 375A - Tax on Estates
NRS 375A.040 - "Personal representative" defined.
Universal Citation:
NV Rev Stat § 375A.040 (2025)
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"Personal representative" means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.
(Added to NRS by 1987, 2100)
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