If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, must not exceed 12 percent per annum.
NRS 375A.490
Interest for nonpayment of taxes
Known as the Uniform Act
The act spans §§ 375–375 (90 sections).
(Added to NRS by 1987, 2106)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.