Nevada

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.

NRS 375A.100 Amount of tax.

NRS 375A.105 Determination of federal credit attributable to property situated in Nevada.

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.

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.

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.

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.

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.

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.

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.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.

NRS 375A.880 Jurisdiction where decedent a resident of Nevada.

NRS 375A.885 Jurisdiction where decedent not a resident of Nevada.