Nevada

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.

NRS 375B.100 Amount of tax imposed.

NRS 375B.110 Determination of federal credit attributable to certain property situated in Nevada.

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.

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.

NRS 375B.400 Deposit, separate accounting and expenditure of proceeds.

NRS 375B.410 Authorized use of proceeds.