reglab/housing_qa huggingface dataset:
NV Rev Stat § 150.080 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.080 - First account: Filing and contents.

Within 6 months after the appointment of a personal representative, or sooner if required by the court, upon its own motion or upon the petition of an interested person, a personal representative shall file with the clerk the first, verified account, showing:  1. The amount of money received and expended by the personal representative.  2. The claims filed or presented against the estate, giving the name of each claimant, the nature of his or her claim, when it became due or will become due, whether it was allowed or rejected by the personal representative, or not yet acted upon.  3. All other matters necessary to show the condition of the estate.  [213:107:1941; 1931 NCL § 9882.213] — (NRS A 1999, 2332; 2001, 164)
NV Rev Stat § 150.100 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.100 - Penalties for failure to file first account.

  1. If the personal representative fails to file the first account within the time specified in NRS 150.080, the court shall order a citation to issue requiring the personal representative to file the account by a time to be stated in the citation, as fixed by the court, or appear and show cause why the personal representative should not be compelled to file the account.  2. If the personal representative fails to file the account by the time stated, or show cause why not, the court, by attachment or other proper process, may compel the personal representative to file such an account or may revoke the letters, or both, and like action may be taken in reference to any subsequent account the personal representative may be required to file.  [214:107:1941; 1931 NCL § 9882.214] — (NRS A 1999, 2332)
NV Rev Stat § 150.105 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.105 - Annual account: Contents.

Until all remaining property is delivered pursuant to an order of final distribution, a personal representative shall file with the court, annually, an account showing the income the personal representative has received, what expenditures he or she has made, what property has been disbursed, or sold and at what price, and the nature and value of the property remaining on hand.  (Added to NRS by 1999, 2329)
NV Rev Stat § 150.110 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.110 - Final account: Filing; penalties for failure to file.

  1. If all the property of an estate has been sold or there is money available for the payment of all debts due by the estate, and the estate is in a proper condition to be closed, the personal representative shall file a final account and request a settlement of his or her administration.  2. If the personal representative neglects to file a final account, the same proceedings may be had as prescribed in this chapter in regard to the first account to be filed by the personal representative, and all the provisions relative to the first account, and the notice and settlement thereof, apply to the account for final settlement.  [Part 231:107:1941; A 1953, 179] + [232:107:1941; 1931 NCL § 9882.232] — (NRS A 1999, 2332)
NV Rev Stat § 150.115 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.115 - Supplementary account to final account.

A supplementary account of any receipts and disbursements by the personal representative since the filing of the final account of the personal representative must be filed before or at the time of making a final distribution, unless the distribution is only of real property. A settlement of the supplementary account, together with an estimate of the expense of closing the estate, must be entered by the court and included in the order. The court may order notice of the settlement of the supplementary account.  (Added to NRS by 1999, 2329)
NV Rev Stat § 150.120 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.120 - Accounting when authority of personal representative ceases.

If the authority of a personal representative ceases or is revoked for any reason, the personal representative may be cited by the court to account, at the instance of the person succeeding to the administration of the same estate, in like manner as the personal representative might have been by any interested person during the term of the appointment.  [221:107:1941; 1931 NCL § 9882.221] — (NRS A 1999, 2333)
NV Rev Stat § 150.130 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.130 - Accounts of deceased or incapacitated personal representative: Accounting by personal representative, guardian or attorney.

  1. If a personal representative dies or becomes incapacitated, the accounts may be presented to the court by the personal representative or guardian of the former personal representative. Upon petition of a successor to the deceased or incapacitated personal representative, the court shall compel the personal representative or guardian to file an account of the administration. The court shall settle such an account as in other cases.  2. In the absence of a personal representative or guardian of the deceased or incapacitated personal representative, the court may compel an attorney to file an account of the administration to the extent that the attorney has information or records available for that purpose. The account of the attorney need not be verified. A fee must be allowed the attorney by the court for this extraordinary service.  [Part 231:107:1941; A 1953, 179] — (NRS A 1999, 2333)
NV Rev Stat § 150.140 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.140 - Revocation of letters when personal representative absconds and fails to account.

If the personal representative absconds, or if, after reasonable diligence, he or she cannot be found, so that a citation cannot be personally served, and the personal representative neglects to file an account within 20 days after the time fixed for that purpose, the letters must be revoked.  [222:107:1941; 1931 NCL § 9882.222] — (NRS A 1999, 2333)
NV Rev Stat § 150.150 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.150 - Vouchers for payments: Filing not required; examination and audit; lost or unavailable.

  1. A personal representative need not file vouchers with the court to substantiate payments made in the administration of the estate, but shall retain possession of the vouchers and permit their examination by the court or an interested person.  2. The court, on its own motion or on application ex parte for good cause by an interested person, may order production for examination and audit the vouchers that support an account specified in the order.  3. If any vouchers are lost, or for other good reason cannot be produced on settlement of an account, the payment may be proved by the oath of one competent witness. If it is proven that vouchers for any disbursements have been lost or destroyed, that it is impossible to obtain duplicates, and that the expenses were paid in good faith and were legal charges against the estate, the personal representative must be allowed those expenses.  [217:107:1941; A 1953, 505] — (NRS A 1967, 870; 1999, 2333)
NV Rev Stat § 150.160 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.160 - Account and petition for settlement: Hearing and notice.

  1. If an account and a petition for settlement thereof is filed, the clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner required by NRS 155.010.  2. If the account is for a final settlement and a petition for the final distribution of the estate is filed with the account, the notice of settlement must so state, and on the settlement of the account, distribution of the estate to those entitled thereto may be made as soon as possible.  [215:107:1941; 1931 NCL § 9882.215] — (NRS A 1975, 1777; 1987, 782; 1999, 2334)
NV Rev Stat § 150.170 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.170 - Contest of account: Rights of interested person; hearing.

  1. An interested person may appear and file written objections to the account and contest it.  2. Upon the hearing, the personal representative may be examined under oath concerning the account and the property and effects of the decedent and the disposition thereof.  3. All matters, including allowed claims not addressed in the settlement of any former account and not reduced to judgment, may be contested for cause shown.  [216:107:1941; 1931 NCL § 9882.216] — (NRS A 1999, 2334)
NV Rev Stat § 150.180 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.180 - Appointment of attorney to represent minor, unborn, incapacitated or absent heirs and devisees; fees.

  1. If a minor is interested in the estate who has no legally appointed guardian, the court may appoint a disinterested attorney to represent the minor who may contest the account as any other interested person might contest it.  2. The court may also appoint an attorney to represent unborn, incapacitated or absent heirs and devisees.  3. An attorney so appointed must be paid as provided in NRS 150.060.  [218:107:1941; 1931 NCL § 9882.218] — (NRS A 1971, 504; 1999, 2335; 2001, 2348)
NV Rev Stat § 150.190 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.190 - Proof of notice necessary before allowance of account.

No account may be allowed by the court until it is first proved that the notice required by this chapter has been given, and the order must show that such proof was made to the satisfaction of the court. The order is conclusive evidence of the fact.  [220:107:1941; 1931 NCL § 9882.220] — (NRS A 1999, 2335)
NV Rev Stat § 150.200 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.200 - Allowance and confirmation of account.

If an account comes before the court for allowance and there are no objections filed by any interested person, and the account is made to appear to the court to be correct and according to law, the court shall allow and confirm the account.  [234:107:1941; 1931 NCL § 9882.234] — (NRS A 1999, 2335)
NV Rev Stat § 150.210 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.210 - Effect of order settling account.

An order settling and allowing an account, when it becomes final, is conclusive against all interested persons, but a person under legal disability has the right to move for cause to reopen and examine the account, or to proceed by action against the personal representative or his or her sureties at any time before final distribution, and in any such action, the order is prima facie evidence of the correctness of the account.  [219:107:1941; 1931 NCL § 9882.219] — (NRS A 1999, 2335)
NV Rev Stat § 150.225 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.225 - Payments to be made according to will; sources of payment if provision or property of will insufficient.

  1. If a testator makes provision by will, or designates property to be appropriated, for the payment of debts, the expenses of administration or family allowances, they must be paid according to that provision or out of the property thus appropriated, to the extent that the provision or property is sufficient.  2. To the extent the provision or property is insufficient, any portion of the estate not disposed of by the will must be appropriated for that purpose. To the extent that is not sufficient, the property given to residuary devisees, and thereafter all other property devised, is liable for those obligations in proportion to the value or amount of the respective devises, but specific devises are exempt from that liability if exemption appears to the court necessary to carry out the intent of the testator and there is other sufficient property.  (Added to NRS by 1999, 2329)
NV Rev Stat § 150.230 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.230 - Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse.

  1. The personal representative shall, as soon as sufficient money is available, upon receipt of a sworn statement of the amount due and without any formal action upon creditors’ claims, pay the funeral expenses, the expenses of the last illness, the allowance made to the family of the decedents, money owed to the Department of Health and Human Services as a result of payment of benefits for Medicaid and wage claims to the extent of $600 of each employee of the decedent for work done or personal services rendered within 3 months before the death of the employer, but may retain the necessary expenses of administration.  2. The personal representative is not obliged to pay any other debt or any devise until the payment is ordered by the court.  3. The personal representative may, before court approval or order, pay any of the decedent’s debts amounting to $500 or less if:  (a) Claims for payment thereof have been properly filed in the proceedings;  (b) The debts are legally due; and  (c) The estate is solvent.  In settling the account of the estate, the court shall allow any such payment if the conditions of paragraphs (a), (b) and (c) have been met. Otherwise, the personal representative is personally liable to any person sustaining loss or damage as a result of the payment.  4. Funeral expenses and expenses of a last illness are debts payable out of the estate of the decedent and must not be charged to the community share of a surviving spouse, whether or not the surviving spouse is financially able to pay those expenses and whether or not the surviving spouse or any other person is also liable therefor.  [226:107:1941; 1931 NCL § 9882.226] — (NRS A 1973, 404; 1975, 1777; 1995, 2576; 1997, 1253, 1490; 1999, 2336)
NV Rev Stat § 150.240 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.240 - Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted.

  1. Upon the settlement of any account of the personal representative after the time to file claims has expired, the court shall order the payment of the debts as the circumstances of the estate permit. If there is not sufficient money to pay all of the debts, the order must specify the sum to be paid to each creditor.  2. No creditor of any one class may receive any payment until all those of a preferred class are fully paid, and if the estate is insufficient to pay all debts of any one class, each creditor of that class must be paid a dividend in proportion to that creditor’s claim.  3. If the property of the estate is exhausted by the payment ordered, the account constitutes a final account, and the personal representative is entitled to his or her discharge upon filing the necessary proof showing that he or she has complied with the order.  [225:107:1941; 1931 NCL § 9882.225] — (NRS A 1999, 2337)
NV Rev Stat § 150.250 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.250 - Claims not yet due and contingent or disputed claim.

  1. If there is a claim not due, or any contingent or disputed claims against the estate, the amount thereof, or such part of the amount as the holder would be entitled to if the claim were due, established or absolute, must be paid to the clerk and there remain, to be paid over to the holder when the holder becomes entitled thereto or, if the holder fails to establish a claim, to be paid over or distributed as the circumstances of the estate require.  2. If a creditor whose claim has been allowed but is not yet due appears and assents to a deduction therefrom of the legal interest for the time the claim has yet to run, the creditor is entitled to be paid accordingly.  3. The payments provided for in this section are not to be made if the estate is insolvent unless a pro rata distribution is ordered.  [227:107:1941; 1931 NCL § 9882.227] — (NRS A 1999, 2337)
NV Rev Stat § 150.260 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.260 - Liability of personal representative.

  1. If an order is entered by the court for the payment of creditors, the personal representative is personally liable to each creditor for the amount of his or her claim, or the dividends thereon, and execution may be issued upon the order as upon a judgment in any other action, in favor of each creditor, and the same proceedings may be had under the execution as if it had been issued upon a judgment.  2. The personal representative is also liable on his or her bond to each creditor.  [228:107:1941; 1931 NCL § 9882.228] — (NRS A 1999, 2337)
NV Rev Stat § 150.270 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.270 - Claim not included in order of payment.

After the accounts of the personal representative have been settled and an order entered for the payment of debts and distribution of the estate, no creditor whose claim was not included in the order for payment has any right to call upon the creditors who have been paid, nor upon the heirs or devisees to contribute to the payment of the claim, but if the personal representative has failed to give the notice to creditors, as prescribed by law, that creditor may recover on the bond of the personal representative the amount for which the claim would properly have been allowed.  [229:107:1941; 1931 NCL § 9882.229] — (NRS A 1999, 2337)
NV Rev Stat § 150.280 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.280 - Closing administration.

  1. If all the debts and liabilities of an estate have been paid, and the estate is in a condition to be closed, the court shall direct the payment of devises and the distribution of the estate among those entitled as provided in chapter 151 of NRS.  2. If the estate is not in a condition to be closed, the court shall direct the payment of devises and the distribution of the estate among those entitled at such time as it thereafter may be in a condition to be closed.  [230:107:1941; 1931 NCL § 9882.230] — (NRS A 1999, 2338)
NV Rev Stat § 150.290 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.290 - Short title.

NRS 150.290 to 150.380, inclusive, may be cited as the Federal Estate Tax Apportionment Law.  (Added to NRS by 1957, 228; A 1999, 2338)
NV Rev Stat § 150.300 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.300 - Definitions.

As used in NRS 150.290 to 150.380, inclusive, unless the context otherwise requires:  1. "Gross estate" or "estate" means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.  2. "Person interested in the estate" means any person who receives or is the beneficiary of any property transferred pursuant to a transfer which is subject to a tax imposed by any federal estate tax law, now existing or hereafter enacted.  (Added to NRS by 1957, 228; A 1999, 2338)
NV Rev Stat § 150.310 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.310 - Proration of tax among persons interested in estate; exceptions.

  1. If it appears upon any accounting, or in any appropriate action or proceeding, that a personal representative, trustee or other fiduciary has paid or may be required to pay an estate tax to the Federal Government under the provisions of any federal estate tax law, now existing or hereafter enacted, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax must be equitably prorated among the persons interested in the estate, whether residents or nonresidents of this State, to whom the property was, is or may be transferred or to whom any benefit accrues, except:  (a) Where a testator otherwise directs in his or her will.  (b) Where by written instrument, including, without limitation, an electronic trust, executed inter vivos direction is given for apportionment among the beneficiaries of taxes assessed upon the specific fund dealt with in the instrument.  2. As used in this section, "electronic trust" has the meaning ascribed to it in NRS 163.0015.  (Added to NRS by 1957, 228; A 1999, 2338; 2001, 2348)
NV Rev Stat § 150.320 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.320 - Direction for apportionment of estate tax: Precedence; limitation.

  1. A testator, settlor, or possessor of any appropriate power of appointment may direct how the estate tax shall be apportioned or allocated or grant a discretionary power to another so to direct. Any such direction shall take precedence insofar as the direction provides for the payment of the estate tax or any part thereof from property the disposition of which can be controlled by the instrument containing the direction or delegating the power to another.  2. Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or in a nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless such will or instrument otherwise directs.  (Added to NRS by 1957, 228)
NV Rev Stat § 150.330 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.330 - Jurisdiction of court; methods of proration.

  1. The proration must be made by the court having jurisdiction of any property in the estate in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property, interest and benefits received by all such persons interested in the estate.  2. In making a proration, allowances must be made for any exemptions granted by the act imposing the tax and for any deductions allowed by that act for the purpose of arriving at the value of the net estate.  3. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the charitable purposes of the gift inures to the benefit of the person bearing the relationship or receiving the charitable gift, except that, if an interest is subject to a prior present interest which is not allowable as a deduction, the estate tax apportionable against the present interest must be paid from principal.  4. A deduction for property previously taxed and a credit for gift taxes or taxes of a foreign country paid by the decedent or the estate of the decedent inures to the proportionate benefit of all persons liable to apportionment.  5. A credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the gross estate inures to the benefit of the persons or interests chargeable with the payment of the taxes to the extent or in proportion that the tax paid or payable reduces the estate tax.  6. To the extent that property passing to or in trust for a surviving spouse does not constitute an allowable deduction solely by reason of an inheritance tax or other death tax imposed upon and deductible from such property, it must not be included in the computation provided for in subsection 1, and to that extent, no apportionment may be made against that property.  7. The values used for federal estate tax purposes are the values used as the basis for apportionment.  8. If the court finds that it is inequitable to apportion interest and penalties in the same manner as the principal of the estate tax by reason of special circumstances, it may direct apportionment of interest and penalties in a manner different from principal.  (Added to NRS by 1957, 228; A 1999, 2338)