Tax on Estates

  1. Law
  2. Nevada Revised Statutes
  3. Tax on Estates

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Section
375A.010

Definitions.

Section
375A.015

"Decedent" and "transferor" defined.

Section
375A.025

"Federal credit" defined.

Section
375A.030

"Gross estate" defined.

Section
375A.035

"Nonresident" and "nonresident decedent" defined.

Section
375A.040

"Personal representative" defined.

Section
375A.045

"Resident" and "resident decedent" defined.

Section
375A.050

"Taxable estate" defined.

Section
375A.055

"Transfer" defined.

Section
375A.060

"Transferee" defined.

Section
375A.100

Amount of tax.

Section
375A.105

Determination of federal credit attributable to property situated in Nevada.

Section
375A.150

Return: Personal representative required to file; time for filing; regulations.

Section
375A.155

Return: Extension of time for filing.

Section
375A.160

Filing of amended return; additional tax.

Section
375A.165

Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

Section
375A.170

Penalty for failure to file timely return.

Section
375A.175

Determination of tax upon failure to file return or upon filing of false or fraudulent return.

Section
375A.180

Determination of deficiency: Generally.

Section
375A.185

Determination of deficiency: Correction of erroneous determination.

Section
375A.190

Determination of deficiency: Notice of determination.

Section
375A.195

Determination of deficiency: Appeal; action for modification of tax.

Section
375A.200

Liability for tax; time for payment.

Section
375A.205

Interest on delinquent payments.

Section
375A.210

Payment to be applied to interest, penalty and tax.

Section
375A.215

Bond for payment of tax.

Section
375A.220

Refund of overpayment.

Section
375A.225

Interest on overpayment.

Section
375A.300

Action to enforce claim for tax.

Section
375A.305

Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

Section
375A.310

Warrant for enforcement of lien; levy and sale.

Section
375A.315

Fees, commissions and expenses for enforcement of lien.

Section
375A.320

Writ of execution for enforcement of judgment.

Section
375A.325

Time for commencement of proceedings for collection.

Section
375A.330

Certificate of Department prima facie evidence in proceeding for collection.

Section
375A.335

Action to prevent or enjoin collection of tax barred.

Section
375A.340

Suits for collection in other states authorized; suits for collection by officials of other states authorized.

Section
375A.345

Remedies of State cumulative; no election of remedies.

Section
375A.400

Short title.

Section
375A.405

"State" defined.

Section
375A.410

Compromise of tax with personal representative where residency of decedent in dispute.

Section
375A.415

Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

Section
375A.420

Interpretation of provisions.

Section
375A.450

Short title.

Section
375A.455

Definitions.

Section
375A.460

Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.

Section
375A.465

Hearings of board.

Section
375A.470

Powers of board relating to hearings.

Section
375A.475

Determination of domicile of decedent.

Section
375A.480

Board to act by majority vote.

Section
375A.485

Determination, record and agreement to be filed with taxing authorities.

Section
375A.490

Interest for nonpayment of taxes.

Section
375A.495

Compromise by parties to agreement not precluded.

Section
375A.500

Compensation and expenses of board.

Section
375A.505

Reciprocal application.

Section
375A.510

Interpretation of provisions.

Section
375A.600

Definitions.

Section
375A.605

"Board" defined.

Section
375A.610

"Death tax" defined.

Section
375A.615

"Executor" defined.

Section
375A.620

"Interested person" defined.

Section
375A.625

"State" defined.

Section
375A.630

"Taxing official" defined.

Section
375A.635

Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.

Section
375A.640

Agreement of compromise authorized.

Section
375A.645

Domicile to be determined pursuant to provisions in absence of agreement.

Section
375A.650

Board of arbitration to be appointed.

Section
375A.655

Hearings of board.

Section
375A.660

Powers of board relating to hearings.

Section
375A.665

Rules of evidence applicable.

Section
375A.670

Determination of domicile; failure to render determination.

Section
375A.675

Compensation and expenses of board.

Section
375A.680

Determination and record to be filed with taxing authorities.

Section
375A.685

Compromise of tax with executor and taxing officials.

Section
375A.690

Interest and penalty for nonpayment of tax.

Section
375A.700

Deposit of proceeds.

Section
375A.705

Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure.

Section
375A.710

Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties.

Section
375A.800

Power of Department to adopt regulations.

Section
375A.805

Conduct of hearings by Department.

Section
375A.810

Powers of Department relating to hearings.

Section
375A.815

Power of Department to issue subpoenas.

Section
375A.820

District court may compel compliance with subpoena.

Section
375A.825

Examination of witnesses.

Section
375A.830

Fees and expenses of witnesses.

Section
375A.840

Employment of attorney or other person by Department.

Section
375A.845

Department exempt from payment of fees; undertaking not to be required.

Section
375A.850

Copies of chapter to be distributed by Department.

Section
375A.880

Jurisdiction where decedent a resident of Nevada.

Section
375A.885

Jurisdiction where decedent not a resident of Nevada.