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.