Title 32

NRS 375A.035 “Nonresident” and “nonresident decedent” defined. “Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of Nevada at the time of his or her death. (Added to NRS by 1987, 2100)

NRS 375A.040 “Personal representative” defined. “Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any …

NRS 375A.045 “Resident” and “resident decedent” defined. “Resident” or “resident decedent” means a decedent who was domiciled in Nevada at the time of his or her death. (Added to NRS by 1987, 2100)

NRS 375A.050 “Taxable estate” defined. “Taxable estate” means the “taxable estate” as defined in 26 U.S.C. § 2051. (Added to NRS by 1987, 2100)

NRS 375A.055 “Transfer” defined. “Transfer” includes the passage of any property, or any interest therein or income therefrom, in possession or enjoyment, present or future, in trust or otherwise. (Added to NRS by 1987, 2100)

NRS 375A.060 “Transferee” defined. “Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary. (Added to NRS by 1987, 2100) Imposition of Tax

NRS 375A.100 Amount of tax. A tax is hereby imposed on the transfer of the taxable estate of a: 1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all: (a) Real and tangible personal property o…

NRS 375A.105 Determination of federal credit attributable to property situated in Nevada. If a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, the portion of the federal credit which is attributable to the property…

NRS 375A.150 Return: Personal representative required to file; time for filing; regulations. 1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to file a federal estate tax return shall file with the Department on or before t…

NRS 375A.155 Return: Extension of time for filing. If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must be similarly extended until the end of the period granted in the extension of tim…

NRS 375A.160 Filing of amended return; additional tax. If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal repr…

NRS 375A.165 Determination of federal estate tax due: Personal representative to give notice of determination; additional tax. Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice o…

NRS 375A.170 Penalty for failure to file timely return. If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in NRS 375A.155, then the personal representative shall pay, except as otherwise provided in NRS 36…

NRS 375A.175 Determination of tax upon failure to file return or upon filing of false or fraudulent return. In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time. (Added to NRS by 1987, 2101)

NRS 375A.180 Determination of deficiency: Generally. 1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is …

NRS 375A.185 Determination of deficiency: Correction of erroneous determination. If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determinatio…

NRS 375A.190 Determination of deficiency: Notice of determination. The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the re…

NRS 375A.195 Determination of deficiency: Appeal; action for modification of tax. If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245.…

NRS 375A.200 Liability for tax; time for payment. The tax imposed by NRS 375A.100: 1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid. 2. Is due on the date of the …

NRS 375A.205 Interest on delinquent payments. 1. The tax imposed by NRS 375A.100 does not bear interest if it is paid before the date on which it otherwise becomes delinquent. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after that date, the tax bea…

NRS 375A.210 Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375A.100 must be applied: 1. To any interest due on the tax; 2. To any penalty; and 3. If there is any balance, to the tax itself, Ê in that order. …

NRS 375A.215 Bond for payment of tax. 1. If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he or she is liable before the date the tax becomes delinquent, he or she must, on motion of the Department, be required by the district court having jur…

NRS 375A.220 Refund of overpayment. 1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department …

NRS 375A.225 Interest on overpayment. Interest must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set by the Executive Director pursuant to NRS 375A.205. Except as otherwise provided in NRS 360.320, the interest must be allowed from the da…

NRS 375A.300 Action to enforce claim for tax. The State may enforce its claim for any tax imposed by NRS 375A.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the …

NRS 375A.305 Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien. 1. The tax imposed by NRS 375A.100 becomes a lien upon the gross estate of the decedent on the date of death and remains as such until the tax, inter…

NRS 375A.310 Warrant for enforcement of lien; levy and sale. At any time within 10 years after a person is delinquent in the payment of any tax, interest or penalty, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a …

NRS 375A.315 Fees, commissions and expenses for enforcement of lien. 1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Department, an…

NRS 375A.320 Writ of execution for enforcement of judgment. 1. At any time after a tax imposed by NRS 375A.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax. 2. The writ must be executed agains…

NRS 375A.325 Time for commencement of proceedings for collection. Proceedings for the collection of any tax imposed by NRS 375A.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued. (Added to NRS by 1987,…

NRS 375A.330 Certificate of Department prima facie evidence in proceeding for collection. In any proceeding for the enforcement of the tax imposed by NRS 375A.100, a certificate by the Department showing the amount due is prima facie evidence of: 1. The imposition of the tax; 2. …

NRS 375A.335 Action to prevent or enjoin collection of tax barred. No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by…

NRS 375A.340 Suits for collection in other states authorized; suits for collection by officials of other states authorized. The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An official of another state which extends a like …

NRS 375A.345 Remedies of State cumulative; no election of remedies. The remedies of the State for the enforcement of the tax imposed by NRS 375A.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or …

NRS 375A.400 Short title. NRS 375A.400 to 375A.420, inclusive, may be cited as the Uniform Act on Interstate Compromise of Death Taxes. (Added to NRS by 1987, 2105)

NRS 375A.405 “State” defined. As used in NRS 375A.400 to 375A.420, inclusive, unless the context otherwise requires, “state” means any state, territory or possession of the United States, and the District of Columbia. (Added to NRS by 1987, 2105)

NRS 375A.410 Compromise of tax with personal representative where residency of decedent in dispute. The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on the estate of any decedent who it is claimed was not …

NRS 375A.415 Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing. If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or …

NRS 375A.420 Interpretation of provisions. NRS 375A.400 to 375A.420, 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, 2105) INTERSTATE ARBITRATION OF DEATH TAXES (…

NRS 375A.450 Short title. NRS 375A.450 to 375A.510, inclusive, may be cited as the Uniform Act on Interstate Arbitration of Death Taxes. (Added to NRS by 1987, 2105)

NRS 375A.455 Definitions. As used in NRS 375A.450 to 375A.510, inclusive, unless the context otherwise requires: 1. “Board” means the board of arbitrators selected pursuant to NRS 375A.460. 2. “State” means any state, territory or possession of the United States, and the District…

NRS 375A.460 Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board. If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing author…

NRS 375A.465 Hearings of board. The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are entitled to be heard, to present evidence and to examine and cross-examine witnesses. (Added to NRS …

NRS 375A.470 Powers of board relating to hearings. The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of …

NRS 375A.475 Determination of domicile of decedent. The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose. (Added to NRS b…

NRS 375A.480 Board to act by majority vote. Except as provided in NRS 375A.470 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be determined by majority vote of the board. (Added to NRS by 1987, 2106)