Title 32

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…

NRS 375B.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 375B.020 to 375B.050, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1989, 1495)

NRS 375B.020 “Direct skip” defined. “Direct skip” means a transfer as defined in 26 U.S.C. § 2612. (Added to NRS by 1989, 1495)

NRS 375B.030 “Federal credit” defined. “Federal credit” means the maximum amount of the credit against the federal generation-skipping transfer tax for state generation-skipping transfer tax allowed by 26 U.S.C. § 2604. (Added to NRS by 1989, 1495)

NRS 375B.040 “Generation-skipping transfer” defined. “Generation-skipping transfer” has the meaning ascribed to it in 26 U.S.C. § 2611. (Added to NRS by 1989, 1495)

NRS 375B.050 “Person liable” defined. The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603. (Added to NRS by 1989, 1495) IMPOSITION OF TAX

NRS 375B.100 Amount of tax imposed. 1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at the same time as and as a result of the death of a person in the amount of the maximum credit …

NRS 375B.110 Determination of federal credit attributable to certain property situated in Nevada. If the generation-skipping transfer includes property having a situs in this State and in another state the portion of the federal credit which is attributable to the property having…

NRS 375B.150 Return: Person liable for payment required to file; time for filing; regulations. 1. The person liable for paying the generation-skipping transfer tax imposed by NRS 375B.100 who is required to file a United States estate and generation-skipping transfer tax return o…

NRS 375B.160 Return: Extension of time for filing. If the person liable for the generation-skipping transfer tax has obtained an extension of time for filing the United States estate and generation-skipping transfer tax return or the United States gift and generation-skipping tra…

NRS 375B.170 Filing of amended return; additional tax. If the person liable for the generation-skipping transfer tax files an amended United States estate and generation-skipping transfer tax return or an amended United States gift and generation-skipping transfer tax return, he …

NRS 375B.180 Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States. 1. Upon final determination of the federal generation-skipping transfer tax due, the person liable for the tax shall, within 60 days…

NRS 375B.190 Penalty for failure to file timely return; waiver. If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified in NRS 375B.160, the person liable for the tax shall pay, except as otherwise provided in NRS 3…

NRS 375B.200 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 1989, 1497)

NRS 375B.210 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 375B.220 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 375B.230 Determination of deficiency: Appeal; action for modification of tax; notice of determination. 1. 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 Commiss…

NRS 375B.240 Liability for tax; time for payment. The tax imposed by NRS 375B.100: 1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid. 2. Is due on or before the date the federal generation-skipping transfer tax impo…

NRS 375B.250 Interest on delinquent payments. 1. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after the due date, the tax bears interest at the rate set by the Executive Director, from the due date of the return. 2. The Executive Director shall set …

NRS 375B.260 Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375B.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 375B.270 Bond for payment of tax. 1. If any person who is liable for the tax fails to pay any portion of the tax imposed by NRS 375B.100 on or before the date the tax is due, he or she must, on motion of the Department, be required by the district court having jurisdiction ov…

NRS 375B.280 Refund of overpayment. 1. Whenever the Department determines that an overpayment of the tax due pursuant to NRS 375B.100 has been made, the person who made payment or his or her estate is entitled to a refund of the amount erroneously paid on presentation of proof sa…

NRS 375B.300 Action to enforce claim for tax. The State may enforce its claim for any tax imposed by NRS 375B.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 375B.310 Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien. 1. The tax imposed by NRS 375B.100 becomes a lien upon the generation-skipping transfer on the date of the transfer and remains as such until the tax, interest and penalties owed to the …

NRS 375B.320 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 imposed pursuant to NRS 375B.100 or the interest or penalty thereon, or within 10 years after the last recording or filing of a notice o…