reglab/housing_qa huggingface dataset:
NV Rev Stat § 375A.635 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.635 - Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.

  1. If this state and one or more other states each claims that it was the domicile of a decedent at his or her death, at any time before the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or the taxing official of any such state, may elect to invoke the provisions of NRS 375A.600 to 375A.690, inclusive. The executor or taxing official shall send a notice of that election by registered mail, return receipt requested, to the taxing official of each such state and to each executor, ancillary administrator and interested person.  2. Within 40 days after the receipt of the notice of election, any executor may reject that election by sending a notice, by registered mail, return receipt requested, to all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings must be had under NRS 375A.600 to 375A.690, inclusive. If the election is not rejected within the 40-day period, the dispute as to death taxes must be determined solely as provided in NRS 375A.600 to 375A.690, inclusive. No other proceedings to determine or assess those death taxes must thereafter be maintained in any court of this state or any other state.  (Added to NRS by 1987, 2107)
NV Rev Stat § 375A.640 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.640 - Agreement of compromise authorized.

If an election is made and not rejected, the Department may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with interest and penalties, that may be due this state. This agreement must fix the amount to be paid the other states involved in the dispute.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.645 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.645 - Domicile to be determined pursuant to provisions in absence of agreement.

If it appears that an agreement cannot be reached, as provided in NRS 375A.640, or if 1 year has elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death must be determined solely for the purposes of death taxes as provided in NRS 375A.600 to 375A.690, inclusive.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.650 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.650 - Board of arbitration to be appointed.

If only this state and one other state are involved, the Department and the taxing official of the other state shall each appoint a member of a board of arbitration, and these members shall appoint the third member of the board. If this state and more than one other state are involved, the taxing officials thereof shall agree upon the authorities charged with the duty of administering the laws relating to death taxes in three states not involved in the dispute and each of these authorities shall appoint a member of the board of arbitration. The board shall select one of its members as chair.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.655 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.655 - Hearings of board.

The board shall hold hearings at such places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons and the taxing officials of the states involved, all of whom are entitled to be heard.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.660 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.660 - Powers of board relating to hearings.

The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.665 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.665 - Rules of evidence applicable.

Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the Federal Rules of Evidence.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.670 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.670 - Determination of domicile; failure to render determination.

The board shall determine the domicile of the decedent at the time of his or her death. This determination is final and conclusive and binds this state, and all of its judicial and administrative officials on all questions concerning the domicile of the decedent for the purpose of death taxes. If the board does not render a determination within 1 year from the time that it is fully constituted, all authority of the board ceases and the bar to court proceedings set forth in NRS 375A.635 no longer exists.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.675 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.675 - Compensation and expenses of board.

The reasonable compensation and expenses of the members of the board and its employees must be agreed upon among those members, the taxing officials involved and the executors. If an agreement cannot be reached, compensation and expenses must be determined by those taxing officials or, if they cannot agree, by the appropriate probate court of the state determined to be the domicile. That amount must be borne by the estate and shall be deemed an expense of administration.  (Added to NRS by 1987, 2108)
NV Rev Stat § 375A.680 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.680 - Determination and record to be filed with taxing authorities.

The determination of the board and the record of its proceedings must be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled therein.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375A.685 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.685 - Compromise of tax with executor and taxing officials.

Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, the Department may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state at any time before that proceeding is concluded. The agreement shall be deemed to fix the amount to be paid the other states involved in the dispute. Upon the filing of the agreement with the Department, an assessment must be made as provided in that agreement. The assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under the agreement or under an agreement made in accordance with the provisions of NRS 375A.640 to the states involved is less than the minimum credit allowable to the estate against the federal estate tax, the executor shall also pay to this state the same percentage of the difference between that aggregate amount and the amount of the credit as the amount payable to this state under the agreement bears to the aggregate amount.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375A.690 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.690 - Interest and penalty for nonpayment of tax.

Except as otherwise provided in NRS 360.232 and 360.320, if the board determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, must not exceed an amount determined by applying the rate of interest set by the Executive Director pursuant to NRS 375A.205 to the amount of the taxes due.  (Added to NRS by 1987, 2109; A 1989, 594; 1999, 2501)
NV Rev Stat § 375A.700 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.700 - Deposit of proceeds.

  1. The Department shall deposit all payments received pursuant to NRS 375A.100 in the State Treasury:  (a) For credit to the Estate Tax Account in the State General Fund, an amount determined by the Department as necessary to pay the costs of administration of this chapter and to refund any overpayments of tax.  (b) For credit to the Estate Tax Account in the Endowment Fund of the Nevada System of Higher Education, 50 percent of the remainder after deducting the amount pursuant to paragraph (a).  (c) For credit to the Fund for School Improvement created pursuant to NRS 387.1249, 50 percent of the remainder after deducting the amount pursuant to paragraph (a).  2. The interest earned on the money in the Estate Tax Account must be credited to the Account.  (Added to NRS by 1987, 27; A 1987, 2112; 1989, 2107; 1993, 397; 1997, 124; 1999, 2838; 2005, 365)
NV Rev Stat § 375A.705 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.705 - Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure.

  1. All money received by the Board of Regents of the University of Nevada pursuant to paragraph (b) of subsection 1 of NRS 375A.700 must be accounted for separately in the Endowment Fund of the Nevada System of Higher Education.  2. The money in the Estate Tax Account must be invested pursuant to the same investment policies as the other money in the Endowment Fund is invested. All interest and income earned on the money in the Account must be credited to the Account.  3. The Board of Regents of the University of Nevada may, upon approval by the Legislature when in regular session or by the Interim Finance Committee when the Legislature is not in regular session, expend any money in the Estate Tax Account.  (Added to NRS by 1987, 2110; A 1993, 398; 2003, 2621; 2005, 365)
NV Rev Stat § 375A.710 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.710 - Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties.

  1. There is hereby created the Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education, composed of:  (a) Two members of the Board of Regents of the University of Nevada, appointed by the Chair of the Board with the approval of the other members.  (b) Two members who are administrators of the Nevada System of Higher Education, appointed by the Chancellor of the Nevada System of Higher Education.  (c) Two members who are members of the faculty of the Nevada System of Higher Education, appointed by the faculty.  (d) One member who is a student, appointed by the student governments of the Nevada System of Higher Education.  2. If any authority having the power to appoint a member of the Committee ceases to exist, the Governor shall exercise that power in a manner consistent with the intent of this section.  3. The member of the Committee who is appointed pursuant to paragraph (d) of subsection 1 shall serve a term of 1 year. All other members of the Committee shall serve terms of 3 years.  4. The Committee shall make recommendations to the Board of Regents of the University of Nevada concerning the expenditure of the money in the Estate Tax Account in the Endowment Fund.  (Added to NRS by 1987, 2111; A 1993, 398; 2005, 366)
NV Rev Stat § 375A.800 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.800 - Power of Department to adopt regulations.

The Department may adopt regulations relating to the administration and enforcement of this chapter, and may prescribe the extent, if any, to which any regulation is applied to an estate without retroactive effect.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375A.805 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.805 - Conduct of hearings by Department.

The Department may conduct a hearing at any time or place to determine whether a tax is due under this chapter.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.810 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.810 - Powers of Department relating to hearings.

For purposes of a hearing pursuant to NRS 375A.805, the Department has:  1. Jurisdiction to require the attendance of any person who the Department may have reason to believe possesses knowledge of any facts that will aid the Department in the determination of the tax; and  2. All the powers of a master of the district court.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.815 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.815 - Power of Department to issue subpoenas.

The Department may issue subpoenas to:  1. Compel the attendance of any person or the production of books and papers.  2. Determine the amount of any tax due under this chapter.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.820 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.820 - District court may compel compliance with subpoena.

On the filing by the Department of a petition asking the court to do so, the district court of the county in which a hearing is held may compel compliance with any subpoena issued by the Department.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.825 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.825 - Examination of witnesses.

The Department may examine and take the testimony under oath of any person at a hearing concerning the determination of any tax due under this chapter.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.830 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.830 - Fees and expenses of witnesses.

Any person compelled to attend a hearing before the Department is entitled to fees for attendance in an amount to be determined by the Department and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this chapter.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.840 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.840 - Employment of attorney or other person by Department.

Whenever the Department is cited as a party to any proceeding or action to determine any tax imposed by this chapter, or whenever the Department deems it necessary for the better enforcement of this chapter to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Department may, with the consent and approval of the Attorney General:  1. Employ any attorney or other person to act for or represent the Department on the state’s behalf.  2. Incur any reasonable and necessary expense for and incident to that employment.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.845 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.845 - Department exempt from payment of fees; undertaking not to be required.

The Department must not be charged a fee for filing, recording or certifying any petition, lis pendens, decree or order for taking any oath or acknowledgment, in any proceedings under this chapter. No undertaking may be required from the Department or the State in any such proceeding.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375A.850 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.850 - Copies of chapter to be distributed by Department.

The Department shall, without charge, distribute a copy of this chapter to any person who requests it.  (Added to NRS by 1987, 2110)
NV Rev Stat § 375A.880 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.880 - Jurisdiction where decedent a resident of Nevada.

The district court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this chapter, whether or not the property listed in the estate tax return, or any portion thereof, is in the estate.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375A.885 (2021)
2021 Nevada Revised Statutes|Chapter 375A - Tax on Estates|NRS 375A.885 - Jurisdiction where decedent not a resident of Nevada.

In the case of a decedent who was not a resident of this state at the time of his or her death, the district court of the county in which the decedent’s real property is situated, or, if he or she had no real property in this state, the district court of the county in which any of his or her personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this chapter. If the decedent leaves property in more than one county, the district court of the county whose jurisdiction is first invoked has exclusive jurisdiction.  (Added to NRS by 1987, 2109)
NV Rev Stat § 375B.010 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 375B.020 to 375B.050, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.020 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.020 - "Direct skip" defined.

Direct skip means a transfer as defined in 26 U.S.C. § 2612.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.030 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.030 - "Federal credit" defined.

Federal credit means the maximum amount of the credit against the federal generation-skipping transfer tax for state generation-skipping transfer tax allowed by 26 U.S.C. § 2604.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.040 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.040 - "Generation-skipping transfer" defined.

Generation-skipping transfer has the meaning ascribed to it in 26 U.S.C. § 2611.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.050 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.050 - "Person liable" defined.

The "person liable" for paying the generation-skipping transfer tax is the person having "personal liability" pursuant to 26 U.S.C. § 2603.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.100 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.100 - Amount of tax imposed.

  1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at the same time as and as a result of the death of a person in the amount of the maximum credit allowable against the federal generation-skipping transfer tax for the payment of state generation-skipping transfer taxes.  2. The tax imposed by subsection 1 is reduced by the apportioned amount of the generation-skipping transfer taxes collected by another state.  (Added to NRS by 1989, 1495)
NV Rev Stat § 375B.110 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.110 - Determination of federal credit attributable to certain property situated in Nevada.

If the generation-skipping transfer includes property having a situs in this State and 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 gross value of the property must be that value finally determined for the purposes of the federal generation-skipping transfer tax.  2. The federal credit must be multiplied by the percentage which the gross value of property having a situs in Nevada bears to the gross value of the entire transfer which is subject to federal generation-skipping transfer tax.   3. The product determined pursuant to subsection 2 is the portion of the federal credit which is attributable to property having a situs in Nevada.  (Added to NRS by 1989, 1496)
NV Rev Stat § 375B.150 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.150 - Return: Person liable for payment required to file; time for filing; regulations.

  1. The person liable for paying the generation-skipping transfer tax imposed by NRS 375B.100 who is required to file a United States estate and generation-skipping transfer tax return or a United States gift and generation-skipping transfer tax return shall file with the Department on or before the date the United States tax return is required to be filed, a copy of the United States tax return and any documentation concerning the amount owed to the State of Nevada which is required by the Department.  2. The Department shall adopt regulations to require sufficient documentation of the amount due to the State of Nevada pursuant to this chapter.  (Added to NRS by 1989, 1496)
NV Rev Stat § 375B.160 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.160 - Return: Extension of time for filing.

If the person liable for the generation-skipping transfer tax has obtained an extension of time for filing the United States estate and generation-skipping transfer tax return or the United States gift and generation-skipping transfer tax return, the filing required by NRS 375B.150 must be similarly extended until the end of the period granted in the extension of time for filing the United States tax return if a true copy of the United States extension is filed with the Department.  (Added to NRS by 1989, 1496)
NV Rev Stat § 375B.170 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.170 - Filing of amended return; additional tax.

If the person liable for the generation-skipping transfer tax files an amended United States estate and generation-skipping transfer tax return or an amended United States gift and generation-skipping transfer tax return, he or she shall immediately file with the Department a true copy of the amended United States tax return. If the person liable for the generation-skipping transfer tax is required to pay an additional amount pursuant to NRS 375B.100 because of the changes on the amended return, he or she shall pay that additional amount, together with any interest as provided in NRS 375B.250, at the same time the amended return is filed.  (Added to NRS by 1989, 1496)
NV Rev Stat § 375B.180 (2021)
2021 Nevada Revised Statutes|Chapter 375B - Generation-Skipping Transfer Tax|NRS 375B.180 - Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States.

  1. Upon final determination of the federal generation-skipping transfer tax due, the person liable for the tax shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375B.100 by reason of this determination, the person liable for the tax shall pay the tax, together with interest as provided in NRS 375B.250, at the same time he or she files the notice.  2. The State of Nevada shall accept the determination by the United States of the amount of the generation-skipping transfer without further audit.  (Added to NRS by 1989, 1496)