Generation-Skipping Transfer Tax

  1. Law
  2. Nevada Revised Statutes
  3. Generation-Skipping Transfer Tax

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Section
375B.010

Definitions.

Section
375B.020

"Direct skip" defined.

Section
375B.030

"Federal credit" defined.

Section
375B.040

"Generation-skipping transfer" defined.

Section
375B.050

"Person liable" defined.

Section
375B.100

Amount of tax imposed.

Section
375B.110

Determination of federal credit attributable to certain property situated in Nevada.

Section
375B.150

Return: Person liable for payment required to file; time for filing; regulations.

Section
375B.160

Return: Extension of time for filing.

Section
375B.170

Filing of amended return; additional tax.

Section
375B.180

Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States.

Section
375B.190

Penalty for failure to file timely return; waiver.

Section
375B.200

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

Section
375B.210

Determination of deficiency: Generally.

Section
375B.220

Determination of deficiency: Correction of erroneous determination.

Section
375B.230

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

Section
375B.240

Liability for tax; time for payment.

Section
375B.250

Interest on delinquent payments.

Section
375B.260

Payment to be applied to interest, penalty and tax.

Section
375B.270

Bond for payment of tax.

Section
375B.280

Refund of overpayment.

Section
375B.300

Action to enforce claim for tax.

Section
375B.310

Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.

Section
375B.320

Warrant for enforcement of lien; levy and sale.

Section
375B.330

Fees, commissions and expenses for enforcement of lien.

Section
375B.340

Writ of execution for enforcement of judgment.

Section
375B.350

Time for commencement of proceedings for collection.

Section
375B.360

Certificate by Department prima facie evidence in proceeding for collection.

Section
375B.370

Action to prevent or enjoin collection of tax barred.

Section
375B.380

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

Section
375B.390

Remedies of State cumulative; no election of remedies.

Section
375B.400

Deposit, separate accounting and expenditure of proceeds.

Section
375B.410

Authorized use of proceeds.