Title 32

NRS 375A.505 Reciprocal application. NRS 375A.450 to 375A.510, inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to 375A.510, inclusive. (Added to NRS by 1987, 2107)

NRS 375A.510 Interpretation of provisions. NRS 375A.450 to 375A.510, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them. (Added to NRS by 1987, 2107) DETERMINATION OF DOMICILE BY ARBITRATIO…

NRS 375A.600 Definitions. As used in NRS 375A.600 to 375A.690, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.605 to 375A.630, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1987, 2107)

NRS 375A.605 “Board” defined. “Board” means a board of arbitration appointed pursuant to NRS 375A.650. (Added to NRS by 1987, 2107)

NRS 375A.610 “Death tax” defined. “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominate…

NRS 375A.615 “Executor” defined. “Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator or administrator with the will annexed if an executor named in the will has been appointed and has qualified i…

NRS 375A.620 “Interested person” defined. “Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved. (Added to NRS by 1987, 2107)

NRS 375A.625 “State” defined. “State” means any state, territory or possession of the United States, or the District of Columbia. (Added to NRS by 1987, 2107)

NRS 375A.630 “Taxing official” defined. “Taxing official” means the Department or the designated taxing authority of a reciprocal state. (Added to NRS by 1987, 2107)

NRS 375A.635 Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election. 1. If this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time before the commencement …

NRS 375A.640 Agreement of compromise authorized. If an election is made and not rejected, the Department may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with in…

NRS 375A.645 Domicile to be determined pursuant to provisions in absence of agreement. If it appears that an agreement cannot be reached, as provided in NRS 375A.640, or if 1 year has elapsed from the date of the election without an agreement having been reached, the domicile of …

NRS 375A.650 Board of arbitration to be appointed. If only this state and one other state are involved, the Department and the taxing official of the other state shall each appoint a member of a board of arbitration, and these members shall appoint the third member of the board. …

NRS 375A.655 Hearings of board. The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons and the taxing officials of the states involved, all of whom are entitled to be he…

NRS 375A.660 Powers of board relating to hearings. The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any member…

NRS 375A.665 Rules of evidence applicable. Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the Federal Rules of Evidence. (Added to NRS by 1987, 2108)

NRS 375A.670 Determination of domicile; failure to render determination. The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials o…

NRS 375A.675 Compensation and expenses of board. The reasonable compensation and expenses of the members of the board and its employees must be agreed upon among those members, the taxing officials involved and the executors. If an agreement cannot be reached, compensation and ex…

NRS 375A.680 Determination and record to be filed with taxing authorities. The determination of the board and the record of its proceedings must be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and …

NRS 375A.685 Compromise of tax with executor and taxing officials. Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, the Department may in any case enter into a written agreement wi…

NRS 375A.690 Interest and penalty for nonpayment of tax. Except as otherwise provided in NRS 360.232 and 360.320, if the board determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the el…

NRS 375A.700 Deposit of proceeds. 1. The Department shall deposit all payments received pursuant to NRS 375A.100 in the State Treasury: (a) For credit to the Estate Tax Account in the State General Fund, an amount determined by the Department as necessary to pay the costs of admi…

NRS 375A.705 Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure. 1. All money received by the Board of Regents of the University of Nevada pursuant to paragraph (b) of subsection 1 of NRS 375A.700 must be accounted for separately in …

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. 1. There is hereby created the Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Educat…

NRS 375A.800 Power of Department to adopt regulations. The Department may adopt regulations relating to the administration and enforcement of this chapter, and may prescribe the extent, if any, to which any regulation is applied to an estate without retroactive effect. (Added to …

NRS 375A.805 Conduct of hearings by Department. The Department may conduct a hearing at any time or place to determine whether a tax is due under this chapter. (Added to NRS by 1987, 2110)

NRS 375A.810 Powers of Department relating to hearings. For purposes of a hearing pursuant to NRS 375A.805, the Department has: 1. Jurisdiction to require the attendance of any person who the Department may have reason to believe possesses knowledge of any facts that will aid the…

NRS 375A.815 Power of Department to issue subpoenas. The Department may issue subpoenas to: 1. Compel the attendance of any person or the production of books and papers. 2. Determine the amount of any tax due under this chapter. (Added to NRS by 1987, 2110)

NRS 375A.820 District court may compel compliance with subpoena. On the filing by the Department of a petition asking the court to do so, the district court of the county in which a hearing is held may compel compliance with any subpoena issued by the Department. (Added to NRS by…

NRS 375A.825 Examination of witnesses. The Department may examine and take the testimony under oath of any person at a hearing concerning the determination of any tax due under this chapter. (Added to NRS by 1987, 2110)

NRS 375A.830 Fees and expenses of witnesses. Any person compelled to attend a hearing before the Department is entitled to fees for attendance in an amount to be determined by the Department and to his or her expenses of attendance. The fees and expenses are a part of the cost of…

NRS 375A.840 Employment of attorney or other person by Department. Whenever the Department is cited as a party to any proceeding or action to determine any tax imposed by this chapter, or whenever the Department deems it necessary for the better enforcement of this chapter to sec…

NRS 375A.845 Department exempt from payment of fees; undertaking not to be required. The Department must not be charged a fee for filing, recording or certifying any petition, lis pendens, decree or order for taking any oath or acknowledgment, in any proceedings under this chapte…

NRS 375A.850 Copies of chapter to be distributed by Department. The Department shall, without charge, distribute a copy of this chapter to any person who requests it. (Added to NRS by 1987, 2110) JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINE DISPUTES RELATING TO TAX

NRS 375A.880 Jurisdiction where decedent a resident of Nevada. The district court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this chapter, whether or not the property listed in the estate t…

NRS 375A.885 Jurisdiction where decedent not a resident of Nevada. In the case of a decedent who was not a resident of this state at the time of his or her death, the district court of the county in which the decedent’s real property is situated, or, if he or she had no real prop…