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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER375B. Generation-Skipping Transfer Tax |
| GENERAL PROVISIONS |
| NRS 375B.010. Definitions. |
| NRS 375B.020. “Direct skip” defined. |
| NRS 375B.030. “Federal credit” defined. |
| NRS 375B.040. “Generation-skipping transfer” defined. |
| NRS 375B.050. “Person liable” defined. |
| IMPOSITION OF TAX |
| NRS 375B.100. Amount of tax imposed. |
| NRS 375B.110. Determination of federal credit attributable to certain property situated in Nevada. |
| PAYMENTS AND DETERMINATIONS |
| NRS 375B.150. Return: Person liable for payment required to file; time for filing; regulations. |
| NRS 375B.160. Return: Extension of time for filing. |
| NRS 375B.170. Filing of amended return; additional tax. |
| NRS 375B.180. Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States. |
| NRS 375B.190. Penalty for failure to file timely return; waiver. |
| NRS 375B.200. Determination of tax upon failure to file return or upon filing of false or fraudulent return. |
| NRS 375B.210. Determination of deficiency: Generally. |
| NRS 375B.220. Determination of deficiency: Correction of erroneous determination. |
| NRS 375B.230. Determination of deficiency: Appeal; action for modification of tax; notice of determination. |
| NRS 375B.240. Liability for tax; time for payment. |
| NRS 375B.250. Interest on delinquent payments. |
| NRS 375B.260. Payment to be applied to interest, penalty and tax. |
| NRS 375B.270. Bond for payment of tax. |
| NRS 375B.280. Refund of overpayment. |
| COLLECTION OF TAX |
| NRS 375B.300. Action to enforce claim for tax. |
| NRS 375B.310. Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien. |
| NRS 375B.320. Warrant for enforcement of lien; levy and sale. |
| NRS 375B.330. Fees, commissions and expenses for enforcement of lien. |
| NRS 375B.340. Writ of execution for enforcement of judgment. |
| NRS 375B.350. Time for commencement of proceedings for collection. |
| NRS 375B.360. Certificate by Department prima facie evidence in proceeding for collection. |
| NRS 375B.370. Action to prevent or enjoin collection of tax barred. |
| NRS 375B.380. Suits for collection in other states authorized; suits for collection by officers of other states authorized. |
| NRS 375B.390. Remedies of State cumulative; no election of remedies. |
| DISTRIBUTION OF PROCEEDS |
| NRS 375B.400. Deposit, separate accounting and expenditure of proceeds. |
| NRS 375B.410. Authorized use of proceeds. |