reglab/housing_qa huggingface dataset:
NV Rev Stat § 375B.190 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.190 - Penalty for failure to file timely return; waiver.

If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified in NRS 375B.160, the person liable for the tax shall pay, except as otherwise provided in NRS 360.232 and 360.320, and in addition to the interest provided in NRS 375B.250, a penalty equal to 5 percent of the tax due, as finally determined, for each month or portion of a month during which that failure to file continues, not exceeding 25 percent in the aggregate, unless it is shown that there was reasonable cause for the failure to file. If a similar penalty for failure to file timely the federal estate tax return is waived, that waiver shall be deemed to constitute reasonable cause for purposes of this section.  (Added to NRS by 1989, 1497; A 1999, 2502)
NV Rev Stat § 375B.200 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.200 - 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.  (Added to NRS by 1989, 1497)
NV Rev Stat § 375B.210 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.210 - 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 this chapter is less than the tax owed to the State of Nevada, a deficiency must be determined. That determination may also be made within such time after the expiration of the period as may be agreed upon in writing between the Department and the person liable for the tax.  2. For purposes of this section, a return filed before the last day prescribed by law for filing that return must be considered as filed on that last day.  (Added to NRS by 1989, 1497; A 1991, 1409)
NV Rev Stat § 375B.220 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.220 - 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 1989, 1497)
NV Rev Stat § 375B.230 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.230 - Determination of deficiency: Appeal; action for modification of tax; notice of determination.

  1. 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, he or she 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 property which was transferred to have the tax modified in whole or in part.  2. 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 1989, 1497; A 1999, 2502)
NV Rev Stat § 375B.240 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.240 - Liability for tax; time for payment.

The tax imposed by NRS 375B.100:  1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid.  2. Is due on or before the date the federal generation-skipping transfer tax imposed by 26 U.S.C. § 2601 is due.  (Added to NRS by 1989, 1497)
NV Rev Stat § 375B.250 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.250 - Interest on delinquent payments.

  1. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after the due date, the tax bears interest at the rate set by the Executive Director, from the due date of the return.  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 1989, 1497; A 1999, 2502)
NV Rev Stat § 375B.260 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.260 - Payment to be applied to interest, penalty and tax.

Every payment received by the Department on the tax imposed by NRS 375B.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 1989, 1498)
NV Rev Stat § 375B.270 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.270 - Bond for payment of tax.

  1. If any person who is liable for the tax fails to pay any portion of the tax imposed by NRS 375B.100 on or before the date the tax is due, he or she must, on motion of the Department, be required by the district court having jurisdiction over the generation-skipping transfer to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax due, with such sureties as the court may approve, conditioned upon the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375B.250 commencing on the date the tax became due, unless otherwise provided in NRS 360.232 and 360.320. The bond must be executed within a time certain 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.  (Added to NRS by 1989, 1498; A 1999, 2502)
NV Rev Stat § 375B.280 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.280 - Refund of overpayment.

  1. Whenever the Department determines that an overpayment of the tax due pursuant to NRS 375B.100 has been made, the person who made payment or his or her estate is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that he or she is entitled to a refund.  2. An application for the refund must be made to the Department within 1 year after the date the United States generation-skipping transfer 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 at the rate established pursuant to NRS 375B.250.  4. The amount of the refund must be paid from the Generation-Skipping Transfer Tax Account in the State General Fund.  (Added to NRS by 1989, 1498)
NV Rev Stat § 375B.300 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.300 - Action to enforce claim for tax.

The State may enforce its claim for any tax imposed by NRS 375B.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 1989, 1498)
NV Rev Stat § 375B.310 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.310 - Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.

  1. The tax imposed by NRS 375B.100 becomes a lien upon the generation-skipping transfer on the date of the transfer and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.  2. If a person who is liable for the generation-skipping transfer tax transfers property which was part of a generation-skipping transfer 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 liable for the tax including property he or she 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 the 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. The tax owed to the State of Nevada is a lien upon all generation-skipping transfers made during the period for which the return is filed. 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. 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 1989, 1498)
NV Rev Stat § 375B.320 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.320 - 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 imposed pursuant to NRS 375B.100 or the interest or penalty thereon, 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 1989, 1499)
NV Rev Stat § 375B.330 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.330 - 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 liable for the tax imposed pursuant to NRS 375B.100 and any interest and penalty thereon and may be collected from him or her by virtue of the warrant or in any other manner provided for the collection of the tax.  (Added to NRS by 1989, 1499)
NV Rev Stat § 375B.340 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.340 - Writ of execution for enforcement of judgment.

  1. At any time after the tax imposed by NRS 375B.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 1989, 1499)
NV Rev Stat § 375B.350 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.350 - Time for commencement of proceedings for collection.

Proceedings for the collection of any tax imposed by NRS 375B.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 1989, 1499; A 1995, 1090)
NV Rev Stat § 375B.360 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.360 - Certificate by Department prima facie evidence in proceeding for collection.

In any proceeding for the enforcement of the tax imposed by NRS 375B.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 1989, 1499)
NV Rev Stat § 375B.370 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.370 - 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 375B.100.  (Added to NRS by 1989, 1499)
NV Rev Stat § 375B.380 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.380 - Suits for collection in other states authorized; suits for collection by officers of other states authorized.

The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer 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 officer thereof has authority to collect its generation-skipping transfer tax is conclusive evidence of the authority of that officer in any suit for the collection of those taxes in any court of this state.  (Added to NRS by 1989, 1499)
NV Rev Stat § 375B.390 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.390 - Remedies of State cumulative; no election of remedies.

The remedies of the State for the enforcement of the tax imposed by NRS 375B.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 1989, 1500)
NV Rev Stat § 375B.400 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.400 - Deposit, separate accounting and expenditure of proceeds.

  1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund.  2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separately and may only be expended upon legislative appropriation.  (Added to NRS by 1989, 1500)
NV Rev Stat § 375B.410 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.410 - Authorized use of proceeds.

The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance.  (Added to NRS by 1989, 1500; A 1993, 399; 2005, 366)
NV Rev Stat § 376A.010 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.010 - Definitions.

As used in this chapter, unless the context otherwise requires:  1. "Open-space land" means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies.  2. "Open-space plan" means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land.  3. "Open-space use" includes:  (a) The preservation of land to conserve and enhance natural or scenic resources;  (b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;  (c) The maintenance of natural and artificially created features that control floods, other than dams;  (d) The preservation of natural resources and sites that are designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources; and  (e) The development of recreational sites.  (Added to NRS by 1991, 2048; A 1993, 1579; 2001, 940; 2011, 2975)
NV Rev Stat § 376A.020 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.020 - Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]

  1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for:  (a) The development and use of open-space land for a period of 20 years;  (b) The financing for the acquisition of open-space land; and  (c) The maintenance of open-space land acquired pursuant to the open-space plan and the maintenance of any existing open-space land in the county.  2. Before the board of county commissioners adopts the open-space plan, the open-space plan must be found by the governing board for regional planning to be in conformance with the comprehensive regional plan adopted pursuant to NRS 278.0282.  3. Before the open-space plan is adopted, the board of county commissioners shall:  (a) Send a copy of the open-space plan to the city council of each incorporated city within the county and request that the city council review and comment on the open-space plan within 60 days after receipt of the open-space plan; and  (b) Consider and respond to any comments provided by a city council that are received by the board of county commissioners within 90 days after sending the open-space plan to the city council.  (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235)
NV Rev Stat § 376A.020 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.020 - Adoption of open-space plan in certain counties. [Effective October 1, 2029.]

  1. The board of county commissioners of a county whose population is more than 100,000 but less than 700,000, may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for:  (a) The development and use of open-space land for a period of 20 years;  (b) The financing for the acquisition of open-space land; and  (c) The maintenance of open-space land acquired pursuant to the open-space plan and the maintenance of any existing open-space land in the county.  2. Before the board of county commissioners adopts the open-space plan, the open-space plan must be found by the governing board for regional planning to be in conformance with the comprehensive regional plan adopted pursuant to NRS 278.0282.  3. Before the open-space plan is adopted, the board of county commissioners shall:  (a) Send a copy of the open-space plan to the city council of each incorporated city within the county and request that the city council review and comment on the open-space plan within 60 days after receipt of the open-space plan; and  (b) Consider and respond to any comments provided by a city council that are received by the board of county commissioners within 90 days after sending the open-space plan to the city council.  (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235, effective October 1, 2029)
NV Rev Stat § 376A.030 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.030 - Authority of board of county commissioners following adoption of open-space plan.

  1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may:  (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and  (b) Acquire by purchase, contracts of purchase which extend beyond their respective terms of office, by gift, or by any other manner, parcels of land, rights in land or water rights in connection therewith for open-space use in accordance with the open-space plan.  2. For the purpose of this section, title is held by the county or the city if the county or the city has the right to acquire a clear title by discharging a fixed encumbrance, whether created by contract, mortgage or deed of trust.  (Added to NRS by 1991, 2049)
NV Rev Stat § 376A.035 (2021)
2021 Nevada Revised Statutes|Chapter 376A - Taxes for Development of Open-Space Land|NRS 376A.035 - Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists.

  1. For the purposes of NRS 376A.040, 376A.050 and 376A.070, a special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists.  2. The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final.  3. As used in this section, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.  (Added to NRS by 1993, 1072)