Nev. Rev. Stat. ch. 375B – Generation-Skipping Transfer Tax | Midpage

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Nevada Revised Statutes

Chapter 375B

Nev. Rev. Stat. ch. 375B

Generation-Skipping Transfer Tax

375B.010Definitions 375B.020“Direct skip” defined 375B.030“Federal credit” defined 375B.040“Generation-skipping transfer” defined 375B.050“Person liable” defined 375B.100Amount of tax imposed 375B.110Determination of federal credit attributable to certain property situated in Nevada 375B.150Return: Person liable for payment required to file; time for filing; regulations 375B.160Return: Extension of time for filing 375B.170Filing of amended return; additional tax 375B.180Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States 375B.190Penalty for failure to file timely return; waiver 375B.200Determination of tax upon failure to file return or upon filing of false or fraudulent return 375B.210Determination of deficiency: Generally 375B.220Determination of deficiency: Correction of erroneous determination 375B.230Determination of deficiency: Appeal; action for modification of tax; notice of determination 375B.240Liability for tax; time for payment 375B.250Interest on delinquent payments 375B.260Payment to be applied to interest, penalty and tax 375B.270Bond for payment of tax 375B.280Refund of overpayment 375B.300Action to enforce claim for tax 375B.310Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien 375B.320Warrant for enforcement of lien; levy and sale 375B.330Fees, commissions and expenses for enforcement of lien 375B.340Writ of execution for enforcement of judgment 375B.350Time for commencement of proceedings for collection 375B.360Certificate by Department prima facie evidence in proceeding for collection 375B.370Action to prevent or enjoin collection of tax barred 375B.380Suits for collection in other states authorized; suits for collection by officers of other states authorized 375B.390Remedies of State cumulative; no election of remedies 375B.400Deposit, separate accounting and expenditure of proceeds 375B.410Authorized use of proceeds