Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER375A. Tax on Estates |
IMPOSITION, PAYMENT AND COLLECTION OF TAX |
General Provisions |
NRS375A.040. “Personal representative” defined.
Latest version.
- “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 property included in the gross estate of the decedent.
(Added to NRS by 1987, 2100)