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Nevada Chapter 375A — Tax on Estates

90 sections hosted, reproduced from the official public-domain source.

  • 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