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2025 Nevada Revised Statutes
Chapter 375A - Tax on Estates
NRS 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.
Universal Citation:
NV Rev Stat § 375A.460 (2025)
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If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
(Added to NRS by 1987, 2105)
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