NRS 375A.305 Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

1. The tax imposed by NRS 375A.100 becomes a lien upon the gross estate of the decedent on the date of death and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.

2. If the tax is not paid when due, the person who had possession of the property of the gross estate on the date of death of the decedent is personally liable for the tax. If the person who is liable for the tax transfers property of the gross estate to a bona fide purchaser or holder of a security interest, the lien imposed by subsection 1 attaches at the moment of the transfer to all of the property of the person who is liable for the tax including property the person acquires after the transfer, except the property which is transferred to a bona fide purchaser or a holder of a security interest.

The lien does not attach to any property transferred to a bona fide purchaser or a holder of a security interest but it attaches to the consideration received for the property by the person who is liable for the tax.

3. If the lien is not extinguished or otherwise released or discharged, it expires 10 years after the date a determination of deficiency is issued if, within that period, no notice of the lien has been recorded or filed as provided in NRS 360.450 .

4. Except as otherwise provided in this section, the provisions of NRS 360.420 to 360.560 , inclusive, apply to the lien.