Public-domain · open source
OpenJurist

Nevada Chapter 375B — Generation-Skipping Transfer Tax

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

  • 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