Nev. Rev. Stat. § 375A.010
Definitions
As used in NRS 375A.010 to 375A.345, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.015 to 375A.060, inclusive, have the meanings ascribed to them in those sections.
Nevada Revised Statutes Chapter 375A — Tax on Estates
Nevada · statute · Nev. Rev. Stat. ch. 375A · 90 active provisions
Nev. Rev. Stat. § 375A.015
“Decedent” and “transferor” defined
“Decedent” or “transferor” means any person by or from whom a transfer is made, and includes any testator, intestate, grantor, bargainor, vendor, assignor, donor, joint tenant or insured.
Nev. Rev. Stat. § 375A.025
“Federal credit” defined
“Federal credit” means the maximum amount of the credit against the federal estate tax for state death taxes allowed by 26 U.S.C. § 2011, in respect to a decedent’s taxable estate.
Nev. Rev. Stat. § 375A.030
“Gross estate” defined
“Gross estate” has the meaning ascribed to “gross estate” in 26 U.S.C. § 2031.
Nev. Rev. Stat. § 375A.035
“Nonresident” and “nonresident decedent” defined
“Nonresident” or “nonresident decedent” means a decedent who was domiciled outside of Nevada at the time of his or her death.
Nev. Rev. Stat. § 375A.040
“Personal representative” defined
“Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.
Nev. Rev. Stat. § 375A.045
“Resident” and “resident decedent” defined
“Resident” or “resident decedent” means a decedent who was domiciled in Nevada at the time of his or her death.
Nev. Rev. Stat. § 375A.050
“Taxable estate” defined
“Taxable estate” means the “taxable estate” as defined in 26 U.S.C. § 2051.
Nev. Rev. Stat. § 375A.055
“Transfer” defined
“Transfer” includes the passage of any property, or any interest therein or income therefrom, in possession or enjoyment, present or future, in trust or otherwise.
Nev. Rev. Stat. § 375A.060
“Transferee” defined
“Transferee” means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary.
Nev. Rev. Stat. § 375A.100
Amount of tax
A tax is hereby imposed on the transfer of the taxable estate of a: 1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all: (a) Real and tangible personal property of the decedent, or any interest therein, having a situs in this stat…
Nev. Rev. Stat. § 375A.105
Determination of federal credit attributable to property situated in Nevada
If a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, the portion of the federal credit which is attributable to the property having a situs in Nevada must be determined in the following manner: 1. For the purpose of apportioning the federal credit, the g…
Nev. Rev. Stat. § 375A.150
Return: Personal representative required to file; time for filing; regulations
1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to file a federal estate tax return shall file with the Department on or before the federal estate tax return is required to be filed, any documentation concerning the amount due which is required by the Department…
Nev. Rev. Stat. § 375A.155
Return: Extension of time for filing
If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must be similarly extended until the end of the period granted in the extension of time for the federal estate tax return. A true copy of the federal extension must be filed wit…
Nev. Rev. Stat. § 375A.160
Filing of amended return; additional tax
If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended retu…
Nev. Rev. Stat. § 375A.165
Determination of federal estate tax due: Personal representative to give notice of determination; additional tax
Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375A.100 by reason of this determination, the personal representative shall pay the tax, together with i…
Nev. Rev. Stat. § 375A.170
Penalty for failure to file timely return
If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in NRS 375A.155, then the personal representative shall pay, except as otherwise provided in NRS 360.232 and 360.320, and in addition to the interest provided in NRS 375A.205, a penalty equal to…
Nev. Rev. Stat. § 375A.175
Determination of tax upon failure to file return or upon filing of false or fraudulent return
In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.
Nev. Rev. Stat. § 375A.180
Determination of deficiency: Generally
1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is provided by federal law, that the tax disclosed in any return required to be filed by NRS 375…
Nev. Rev. Stat. § 375A.185
Determination of deficiency: Correction of erroneous determination
If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
Nev. Rev. Stat. § 375A.190
Determination of deficiency: Notice of determination
The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may i…
Nev. Rev. Stat. § 375A.195
Determination of deficiency: Appeal; action for modification of tax
If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245. If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, the person may, within…
Nev. Rev. Stat. § 375A.200
Liability for tax; time for payment
The tax imposed by NRS 375A.100: 1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid. 2. Is due on the date of the decedent’s death. 3. Is delinquent at the expiration of 9 months from the date on which it…
Nev. Rev. Stat. § 375A.205
Interest on delinquent payments
1. The tax imposed by NRS 375A.100 does not bear interest if it is paid before the date on which it otherwise becomes delinquent. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after that date, the tax bears interest at the rate set by the Executive Director, from the date it became delinqu…
Nev. Rev. Stat. § 375A.210
Payment to be applied to interest, penalty and tax
Every payment received by the Department on the tax imposed by NRS 375A.100 must be applied: 1. To any interest due on the tax; 2. To any penalty; and 3. If there is any balance, to the tax itself, Ê in that order.
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