Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER375A. Tax on Estates |
IMPOSITION, PAYMENT AND COLLECTION OF TAX |
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. |