reglab/housing_qa huggingface dataset:
NV Rev Stat § 375A.185 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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.  (Added to NRS by 1987, 2101)
NV Rev Stat § 375A.190 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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 in the same manner be given to such other persons as the Department deems advisable.  (Added to NRS by 1987, 2102)
NV Rev Stat § 375A.195 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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 3 years after the determination was made, bring an action against the State of Nevada in the district court having jurisdiction over the estate to have the tax modified in whole or in part.  (Added to NRS by 1987, 2102; A 1999, 2500)
NV Rev Stat § 375A.200 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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 becomes due, if not paid within that time.  (Added to NRS by 1987, 2102)
NV Rev Stat § 375A.205 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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 delinquent until it is paid.  2. The Executive Director shall set and maintain the rate of interest for late payments at the highest rate permissible pursuant to Section 4 of Article 10 of the Nevada Constitution.  (Added to NRS by 1987, 2102; A 1999, 2501)
NV Rev Stat § 375A.210 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 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,  in that order.  (Added to NRS by 1987, 2102)
NV Rev Stat § 375A.215 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.215 - Bond for payment of tax.

  1. If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he or she is liable before the date the tax becomes delinquent, he or she must, on motion of the Department, be required by the district court having jurisdiction over the estate to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax, with such sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375A.205 commencing on the date the tax became delinquent, unless otherwise provided in NRS 360.232 or 360.320. The bond must be executed within a certain time to be fixed by the court and specified in the bond.  2. The bond must be filed in the office of the clerk of the court, and a certified copy must be immediately transmitted to the Department.  3. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected must be revoked upon motion of the Department.  (Added to NRS by 1987, 2102; A 1999, 2501)
NV Rev Stat § 375A.220 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.220 - Refund of overpayment.

  1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.  2. An application for the refund must be made to the Department within 1 year after the date the federal estate tax has been finally determined.  3. On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest as provided by NRS 375A.225.  4. The amount of the refund must be paid from the Estate Tax Account in the State General Fund.  (Added to NRS by 1987, 2103)
NV Rev Stat § 375A.225 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.225 - Interest on overpayment.

Interest must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set by the Executive Director pursuant to NRS 375A.205. Except as otherwise provided in NRS 360.320, the interest must be allowed from the date on which payment of the tax would have become delinquent, if not paid, or the date of actual payment, whichever is later, to a date preceding the date of the refund by not more than 30 days, as determined by the Department.  (Added to NRS by 1987, 2103; A 1999, 2501)
NV Rev Stat § 375A.300 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.300 - Action to enforce claim for tax.

The State may enforce its claim for any tax imposed by NRS 375A.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.  (Added to NRS by 1987, 2103)
NV Rev Stat § 375A.305 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.305 - Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

  1. The tax imposed by NRS 375A.100 becomes a lien upon the gross estate of the decedent on the date of death and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.  2. If the tax is not paid when due, the person who had possession of the property of the gross estate on the date of death of the decedent is personally liable for the tax. If the person who is liable for the tax transfers property of the gross estate to a bona fide purchaser or holder of a security interest, the lien imposed by subsection 1 attaches at the moment of the transfer to all of the property of the person who is liable for the tax including property the person acquires after the transfer, except the property which is transferred to a bona fide purchaser or a holder of a security interest. The lien does not attach to any property transferred to a bona fide purchaser or a holder of a security interest but it attaches to the consideration received for the property by the person who is liable for the tax.   3. If the lien is not extinguished or otherwise released or discharged, it expires 10 years after the date a determination of deficiency is issued if, within that period, no notice of the lien has been recorded or filed as provided in NRS 360.450.  4. Except as otherwise provided in this section, the provisions of NRS 360.420 to 360.560, inclusive, apply to the lien.  (Added to NRS by 1987, 2103; A 1989, 1500)
NV Rev Stat § 375A.310 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.310 - Warrant for enforcement of lien; levy and sale.

At any time within 10 years after a person is delinquent in the payment of any tax, interest or penalty, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the State. The warrant must be directed to any sheriff and has the same effect as a writ of execution. The warrant must be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.315 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.315 - Fees, commissions and expenses for enforcement of lien.

  1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Department, and not the court, shall approve the fees for publication in a newspaper.  2. The fees, commissions and expenses are obligations of the person required to pay the tax, interest or penalty and may be collected from that person by virtue of the warrant or in any manner provided for the collection of the tax.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.320 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.320 - Writ of execution for enforcement of judgment.

  1. At any time after a tax imposed by NRS 375A.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax.  2. The writ must be executed against any property of the person liable for payment of the tax, or against any property subject to the lien for the tax.  3. The Department must not be charged a fee for the issuance of execution of the writ.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.325 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.325 - Time for commencement of proceedings for collection.

Proceedings for the collection of any tax imposed by NRS 375A.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued.  (Added to NRS by 1987, 2104; A 1995, 1090)
NV Rev Stat § 375A.330 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.330 - Certificate of Department prima facie evidence in proceeding for collection.

In any proceeding for the enforcement of the tax imposed by NRS 375A.100, a certificate by the Department showing the amount due is prima facie evidence of:  1. The imposition of the tax;  2. The fact that it is due; and  3. Compliance by the Department with all the provisions of this chapter in relation to the computation and determination of the tax.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.335 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.335 - Action to prevent or enjoin collection of tax barred.

No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by NRS 375A.100.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.340 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.340 - Suits for collection in other states authorized; suits for collection by officials of other states authorized.

The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An official of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an official thereof has authority to collect its estate or other transfer taxes is conclusive evidence of the authority of that official in any suit for the collection of those taxes in any court of this state.  (Added to NRS by 1987, 2104)
NV Rev Stat § 375A.345 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.345 - Remedies of State cumulative; no election of remedies.

The remedies of the State for the enforcement of the tax imposed by NRS 375A.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.400 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.400 - Short title.

NRS 375A.400 to 375A.420, inclusive, may be cited as the Uniform Act on Interstate Compromise of Death Taxes.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.405 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.405 - "State" defined.

As used in NRS 375A.400 to 375A.420, inclusive, unless the context otherwise requires, "state" means any state, territory or possession of the United States, and the District of Columbia.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.410 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.410 - Compromise of tax with personal representative where residency of decedent in dispute.

The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.415 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum will be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement must also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Department or the executor or administrator shall file the agreement, or a duplicate, with the Department. The tax shall be deemed conclusively fixed as provided in the agreement. Unless the tax is paid within 90 days after filing the agreement, interest accrues upon the amount fixed in the agreement but the time between the decedent’s death and the filing must not be included in computing the interest.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.420 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.420 - Interpretation of provisions.

NRS 375A.400 to 375A.420, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.450 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.450 - Short title.

NRS 375A.450 to 375A.510, inclusive, may be cited as the Uniform Act on Interstate Arbitration of Death Taxes.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.455 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.455 - Definitions.

As used in NRS 375A.450 to 375A.510, inclusive, unless the context otherwise requires:  1. "Board" means the board of arbitrators selected pursuant to NRS 375A.460.  2. "State" means any state, territory or possession of the United States, and the District of Columbia.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.460 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.  (Added to NRS by 1987, 2105)
NV Rev Stat § 375A.465 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.465 - Hearings of board.

The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are entitled to be heard, to present evidence and to examine and cross-examine witnesses.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.470 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.470 - Powers of board relating to hearings.

The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.475 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.475 - Determination of domicile of decedent.

The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.480 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.480 - Board to act by majority vote.

Except as provided in NRS 375A.470 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be determined by majority vote of the board.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.485 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.485 - Determination, record and agreement to be filed with taxing authorities.

The Department, the board or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings and the agreement or a duplicate of the agreement entered into pursuant to NRS 375A.460, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile, and shall file copies of all of those documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.490 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.490 - Interest for nonpayment of taxes.

If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, must not exceed 12 percent per annum.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.495 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.495 - Compromise by parties to agreement not precluded.

The provisions of NRS 375A.450 to 375A.510, inclusive, do not prevent a written compromise at any time, if otherwise lawful, by all parties to the agreement made pursuant to NRS 375A.460, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.500 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.500 - Compensation and expenses of board.

The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator, and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an expense of administration and are payable by the executor or administrator.  (Added to NRS by 1987, 2106)
NV Rev Stat § 375A.505 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.505 - Reciprocal application.

NRS 375A.450 to 375A.510, inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to 375A.510, inclusive.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.510 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.510 - Interpretation of provisions.

NRS 375A.450 to 375A.510, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.600 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.600 - Definitions.

As used in NRS 375A.600 to 375A.690, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.605 to 375A.630, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.605 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.605 - "Board" defined.

Board means a board of arbitration appointed pursuant to NRS 375A.650.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.610 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.610 - "Death tax" defined.

Death tax means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues" or otherwise.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.615 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.615 - "Executor" defined.

Executor means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator or administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.620 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.620 - "Interested person" defined.

Interested person means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.625 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.625 - "State" defined.

State means any state, territory or possession of the United States, or the District of Columbia.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.630 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.630 - "Taxing official" defined.

Taxing official means the Department or the designated taxing authority of a reciprocal state.  (Added to NRS by 1987, 2107)