IMPOSITION, PAYMENT AND COLLECTION OF TAX

General Provisions

NRS 375A.010. Definitions.

NRS 375A.015. “Decedent” and “transferor” defined.

NRS 375A.025. “Federal credit” defined.

NRS 375A.030. “Gross estate” defined.

NRS 375A.035. “Nonresident” and “nonresident decedent” defined.

NRS 375A.040. “Personal representative” defined.

NRS 375A.045. “Resident” and “resident decedent” defined.

NRS 375A.050. “Taxable estate” defined.

NRS 375A.055. “Transfer” defined.

NRS 375A.060. “Transferee” defined.

Imposition of Tax

NRS 375A.100. Amount of tax.

NRS 375A.105. Determination of federal credit attributable to property situated in Nevada.

Payments and Determinations

NRS 375A.150. Return: Personal representative required to file; time for filing; regulations.

NRS 375A.155. Return: Extension of time for filing.

NRS 375A.160. Filing of amended return; additional tax.

NRS 375A.165. Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

NRS 375A.170. Penalty for failure to file timely return.

NRS 375A.175. Determination of tax upon failure to file return or upon filing of false or fraudulent return.

NRS 375A.180. Determination of deficiency: Generally.

NRS 375A.185. Determination of deficiency: Correction of erroneous determination.

NRS 375A.190. Determination of deficiency: Notice of determination.

NRS 375A.195. Determination of deficiency: Appeal; action for modification of tax.

NRS 375A.200. Liability for tax; time for payment.

NRS 375A.205. Interest on delinquent payments.

NRS 375A.210. Payment to be applied to interest, penalty and tax.

NRS 375A.215. Bond for payment of tax.

NRS 375A.220. Refund of overpayment.

NRS 375A.225. Interest on overpayment.

Collection of Tax

NRS 375A.300. Action to enforce claim for tax.

NRS 375A.305. Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

NRS 375A.310. Warrant for enforcement of lien; levy and sale.

NRS 375A.315. Fees, commissions and expenses for enforcement of lien.

NRS 375A.320. Writ of execution for enforcement of judgment.

NRS 375A.325. Time for commencement of proceedings for collection.

NRS 375A.330. Certificate of Department prima facie evidence in proceeding for collection.

NRS 375A.335. Action to prevent or enjoin collection of tax barred.

NRS 375A.340. Suits for collection in other states authorized; suits for collection by officials of other states authorized.

NRS 375A.345. Remedies of State cumulative; no election of remedies.

INTERSTATE COMPROMISE OF DEATH TAXES (UNIFORM ACT)

NRS 375A.400. Short title.

NRS 375A.405. “State” defined.

NRS 375A.410. Compromise of tax with personal representative where residency of decedent in dispute.

NRS 375A.415. Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

NRS 375A.420. Interpretation of provisions.

INTERSTATE ARBITRATION OF DEATH TAXES (UNIFORM ACT)

NRS 375A.450. Short title.

NRS 375A.455. Definitions.

NRS 375A.460. Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.

NRS 375A.465. Hearings of board.

NRS 375A.470. Powers of board relating to hearings.

NRS 375A.475. Determination of domicile of decedent.

NRS 375A.480. Board to act by majority vote.

NRS 375A.485. Determination, record and agreement to be filed with taxing authorities.

NRS 375A.490. Interest for nonpayment of taxes.

NRS 375A.495. Compromise by parties to agreement not precluded.

NRS 375A.500. Compensation and expenses of board.

NRS 375A.505. Reciprocal application.

NRS 375A.510. Interpretation of provisions.

DETERMINATION OF DOMICILE BY ARBITRATION: ALTERNATIVE METHOD

NRS 375A.600. Definitions.

NRS 375A.605. “Board” defined.

NRS 375A.610. “Death tax” defined.

NRS 375A.615. “Executor” defined.

NRS 375A.620. “Interested person” defined.

NRS 375A.625. “State” defined.

NRS 375A.630. “Taxing official” defined.

NRS 375A.635. Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.

NRS 375A.640. Agreement of compromise authorized.

NRS 375A.645. Domicile to be determined pursuant to provisions in absence of agreement.

NRS 375A.650. Board of arbitration to be appointed.

NRS 375A.655. Hearings of board.

NRS 375A.660. Powers of board relating to hearings.

NRS 375A.665. Rules of evidence applicable.

NRS 375A.670. Determination of domicile; failure to render determination.

NRS 375A.675. Compensation and expenses of board.

NRS 375A.680. Determination and record to be filed with taxing authorities.

NRS 375A.685. Compromise of tax with executor and taxing officials.

NRS 375A.690. Interest and penalty for nonpayment of tax.

DISTRIBUTION OF PROCEEDS

NRS 375A.700. Deposit of proceeds.

NRS 375A.705. Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure.

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.

ADMINISTRATION

NRS 375A.800. Power of Department to adopt regulations.

NRS 375A.805. Conduct of hearings by Department.

NRS 375A.810. Powers of Department relating to hearings.

NRS 375A.815. Power of Department to issue subpoenas.

NRS 375A.820. District court may compel compliance with subpoena.

NRS 375A.825. Examination of witnesses.

NRS 375A.830. Fees and expenses of witnesses.

NRS 375A.840. Employment of attorney or other person by Department.

NRS 375A.845. Department exempt from payment of fees; undertaking not to be required.

NRS 375A.850. Copies of chapter to be distributed by Department.

JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINE DISPUTES RELATING TO TAX

NRS 375A.880. Jurisdiction where decedent a resident of Nevada.

NRS 375A.885. Jurisdiction where decedent not a resident of Nevada.