Nev. Rev. Stat. ch. 375A – Tax on Estates | Midpage

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Nevada Revised Statutes

Chapter 375A

Nev. Rev. Stat. ch. 375A

Tax on Estates

375A.010Definitions 375A.015“Decedent” and “transferor” defined 375A.025“Federal credit” defined 375A.030“Gross estate” defined 375A.035“Nonresident” and “nonresident decedent” defined 375A.040“Personal representative” defined 375A.045“Resident” and “resident decedent” defined 375A.050“Taxable estate” defined 375A.055“Transfer” defined 375A.060“Transferee” defined 375A.100Amount of tax 375A.105Determination of federal credit attributable to property situated in Nevada 375A.150Return: Personal representative required to file; time for filing; regulations 375A.155Return: Extension of time for filing 375A.160Filing of amended return; additional tax 375A.165Determination of federal estate tax due: Personal representative to give notice of determination; additional tax 375A.170Penalty for failure to file timely return 375A.175Determination of tax upon failure to file return or upon filing of false or fraudulent return 375A.180Determination of deficiency: Generally 375A.185Determination of deficiency: Correction of erroneous determination 375A.190Determination of deficiency: Notice of determination 375A.195Determination of deficiency: Appeal; action for modification of tax 375A.200Liability for tax; time for payment 375A.205Interest on delinquent payments 375A.210Payment to be applied to interest, penalty and tax 375A.215Bond for payment of tax 375A.220Refund of overpayment 375A.225Interest on overpayment 375A.300Action to enforce claim for tax 375A.305Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien 375A.310Warrant for enforcement of lien; levy and sale 375A.315Fees, commissions and expenses for enforcement of lien 375A.320Writ of execution for enforcement of judgment 375A.325Time for commencement of proceedings for collection 375A.330Certificate of Department prima facie evidence in proceeding for collection 375A.335Action to prevent or enjoin collection of tax barred 375A.340Suits for collection in other states authorized; suits for collection by officials of other states authorized 375A.345Remedies of State cumulative; no election of remedies 375A.400Short title 375A.405“State” defined 375A.410Compromise of tax with personal representative where residency of decedent in dispute 375A.415Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing 375A.420Interpretation of provisions 375A.450Short title 375A.455Definitions 375A.460Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board 375A.465Hearings of board 375A.470Powers of board relating to hearings 375A.475Determination of domicile of decedent 375A.480Board to act by majority vote 375A.485Determination, record and agreement to be filed with taxing authorities 375A.490Interest for nonpayment of taxes 375A.495Compromise by parties to agreement not precluded 375A.500Compensation and expenses of board 375A.505Reciprocal application 375A.510Interpretation of provisions 375A.600Definitions 375A.605“Board” defined 375A.610“Death tax” defined 375A.615“Executor” defined 375A.620“Interested person” defined 375A.625“State” defined 375A.630“Taxing official” defined 375A.635Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election 375A.640Agreement of compromise authorized 375A.645Domicile to be determined pursuant to provisions in absence of agreement 375A.650Board of arbitration to be appointed 375A.655Hearings of board 375A.660Powers of board relating to hearings 375A.665Rules of evidence applicable 375A.670Determination of domicile; failure to render determination 375A.675Compensation and expenses of board 375A.680Determination and record to be filed with taxing authorities 375A.685Compromise of tax with executor and taxing officials 375A.690Interest and penalty for nonpayment of tax 375A.700Deposit of proceeds 375A.705Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure 375A.710Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties 375A.800Power of Department to adopt regulations 375A.805Conduct of hearings by Department 375A.810Powers of Department relating to hearings 375A.815Power of Department to issue subpoenas 375A.820District court may compel compliance with subpoena 375A.825Examination of witnesses 375A.830Fees and expenses of witnesses 375A.840Employment of attorney or other person by Department 375A.845Department exempt from payment of fees; undertaking not to be required 375A.850Copies of chapter to be distributed by Department 375A.880Jurisdiction where decedent a resident of Nevada 375A.885Jurisdiction where decedent not a resident of Nevada