reglab/housing_qa huggingface dataset:
NV Rev Stat § 150.340 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.340 - Present and future estates: Charge of tax against corpus without apportionment.

  1. In cases where a trust is created, or other provision made whereby any person is given any interest in income, or an estate for years, or for life, or other temporary interest in any property or fund, the tax on both such temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of such property or fund without apportionment between remainders and temporary estates.  2. The provisions of subsection 1 shall apply notwithstanding that the holder of a temporary interest is given rights to the corpus, but shall not apply to a common-law annuity.  (Added to NRS by 1957, 229)
NV Rev Stat § 150.350 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.350 - Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses.

  1. If any property required to be included in the gross estate does not come into the possession of the personal representative, the personal representative shall recover from whoever is in possession, or from the persons interested in the estate, the proportionate amount of the tax payable by the persons interested in the estate with which the persons interested in the estate are chargeable. The court may direct the payment of that amount by those persons to the personal representative.  2. The provisions of subsection 1 also apply to persons in possession of or interested in real or personal property located in or subject to administration in another state and required to be included in the gross estate of a resident of this State, unless the other state refuses to enforce the apportionment, in which case apportionment may be made in accordance with the law which would be applied by the other state.  3. A person interested in the estate from whom apportionment is required under subsections 1 and 2 must also be charged with the amount of reasonable expenses, including the personal representative’s and attorney’s fees, in connection with the determination of the tax and the apportionment thereof. Those expenses must be determined and collected in like manner as the tax.  (Added to NRS by 1957, 229; A 1999, 2339)
NV Rev Stat § 150.360 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.360 - Court order directing amounts of tax to be charged against or paid by takers of estate.

  1. The court, upon making a determination as provided in NRS 150.290 to 150.380, inclusive, shall enter an order directing the personal representative or other fiduciary to charge the determined amounts against the persons against whom the tax has been prorated insofar as the personal representative or other fiduciary is in possession of property or interests of those persons against whom the charge may be made, and summarily directing all other persons against whom the tax has been prorated or who are in possession of property or interests of those persons to make payment of the determined amounts to the personal representative or other fiduciary.  2. The orders may be preliminary, intermediate or final.  3. If the personal representative or other fiduciary holds property of a person liable to apportionment which is insufficient to satisfy the determined amount, the court may direct that the balance be paid by the person liable.  4. If it appears that the personal representative or other fiduciary cannot recover the amount apportioned against any person, the amount not recovered must be charged in such manner as the court may determine.  5. If an overpayment is made the court may direct appropriate reimbursement.  (Added to NRS by 1957, 230; A 1999, 2340)
NV Rev Stat § 150.370 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.370 - Retention of jurisdiction by court.

The court shall retain jurisdiction until the purposes of NRS 150.290 to 150.380, inclusive, have been accomplished.  (Added to NRS by 1957, 230; A 1999, 2340)
NV Rev Stat § 150.380 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.380 - Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident.

Tax imposed and expenses incurred by reason of inclusion for tax purposes of property located or administered in this State, in the estate of a nonresident of this State, shall be apportioned in accordance with the law of the decedent’s domicile, applicable to property located therein.  (Added to NRS by 1957, 230)
NV Rev Stat § 150.400 (2021)
2021 Nevada Revised Statutes|Chapter 150 - Compensation and Accounting|NRS 150.400 - Apportionment; limitations.

  1. Except as otherwise provided by the donor or decedent in writing:  (a) Except as otherwise provided in paragraph (c), for gifts that were made subject to the federal gift tax and in cases where the decedent’s estate is insufficient to pay all federal gift taxes due at the time of the decedent’s death, the unpaid federal gift tax must be borne on a pro rata basis by those receiving the transfers that triggered the tax in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property subject to the federal gift tax.  (b) The federal generation-skipping transfer tax must be borne on a pro rata basis by those persons receiving the transfers that triggered the tax in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property subject to the federal generation-skipping transfer tax.  (c) The application of exclusions, exemptions, deferrals or other provisions of the law available at the time of each transfer must be applied in chronological order to the transfers to which they relate.  (d) To the extent issues remain unresolved after applying the principles set forth in paragraphs (a), (b) and (c), the provisions of NRS 150.290 to 150.380, inclusive:  (1) Must be applied to determine the allocation, apportionment and collection of federal transfer taxes other than the federal estate tax, including, without limitation, the federal gift tax and the federal generation-skipping transfer tax; and  (2) Must be applied to determine the procedures for the judicial determination of the apportionment of federal transfer taxes other than the federal estate tax, including, without limitation, the federal gift tax and the federal generation-skipping transfer tax.  2. Notwithstanding the provisions of subsection 1:  (a) This section must not be construed to allow the apportionment or enforcement of the collection of any tax to the extent such tax has not been paid and the collection thereof is no longer enforceable under applicable federal law; and  (b) A recipient of a transfer is not required to pay tax in an amount that exceeds the value of the property received by the recipient or the maximum amount payable by the recipient under federal law, whichever is less.  3. As used in this section, "estate" means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.  (Added to NRS by 2009, 1631; A 2011, 181)
NV Rev Stat § 151.003 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.003 - Order of priority for payment of devises.

The property of a testator, except as otherwise provided in this title, must be resorted to for the payment of devises in the following order:  1. The property which is expressly appropriated by the will for the specific devise.  2. Property not disposed of by the will.  3. Property which is devised to a residuary devisee.  (Added to NRS by 1999, 2340)
NV Rev Stat § 151.005 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.005 - Agreement by distributees to alter interests, shares or amounts to which they are otherwise entitled under terms of will: Requirements; exceptions; personal representative to abide by terms.

Subject to the rights of creditors and taxing authorities, distributees may agree among themselves to alter the interests, shares or amounts to which they are entitled under the terms of the will of the decedent, or under the laws of intestacy, in any way that they provide in a written agreement executed by all who are affected by its provisions. The personal representative shall abide by the terms of the agreement subject to his or her obligation to administer the estate for the benefit of creditors, to pay all taxes and costs of administration, and to carry out the responsibilities of the office for the benefit of any distributees of the decedent who are not parties. Personal representatives of the estate of decedents are not required to oversee the performance of trusts if the trustee thereof is another person who is willing to accept the trust. Accordingly, trustees of a testamentary trust are distributees for the purposes of this section. This section does not relieve trustees of any duties owed to beneficiaries of trusts.  (Added to NRS by 1997, 1491; A 1999, 2341)
NV Rev Stat § 151.010 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.010 - Petition for partial distribution; bond.

  1. At any time after the lapse of 3 months from the issuing of letters, the personal representative or any heir or devisee, or the assignee, grantee or successor in interest of any heir or devisee, may petition the court to distribute a share of the estate, or any portion thereof, to any person entitled thereto, upon the person giving a bond, with approved security, for the payment of the person’s proportion of the debts of the estate.  2. The court may dispense with a bond if it is made to appear that the bond is unnecessary.  [235:107:1941; A 1955, 161] — (NRS A 1999, 2341)
NV Rev Stat § 151.020 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.020 - Petition for hearing and notice of hearing.

The clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner provided in NRS 155.010.  [236:107:1941; A 1955, 161] — (NRS A 1999, 2342)
NV Rev Stat § 151.030 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.030 - Contest of petition.

The personal representative, if not the petitioner, or an interested person, may object to the petition, or an heir or devisee may submit a similar petition.  [237:107:1941; A 1955, 161] — (NRS A 1999, 2342)
NV Rev Stat § 151.040 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.040 - Order for distribution: Prerequisites to order; bond; assumption of personal liability by heir or devisee.

  1. Subject to the provisions of subsection 3, if it appears at the hearing that the estate has little debt and that the share or shares of the party or parties petitioning may be allowed without injury to the creditors of the estate, the court shall enter an order in conformity with the request of the petitioner or petitioners.  2. The order may direct the personal representative to deliver to the petitioner or petitioners the whole portion of the estate to which each is entitled, or a part of the portion, if there is sufficient property remaining in the estate to satisfy the debts or if there is filed with the court an assumption of liability for a contingent or disputed debt as provided in subsection 3. The court may impose any other conditions it determines are just, including a requirement that a distributee give a security interest in all or part of the property distributed or give bond in an amount determined by the court. The bond must be payable to the personal representative and conditioned for the payment by the distributee, whenever required, of his or her proportion of the debts of the estate.  3. As a condition of an order under subsection 2, if directed by the court, each heir or devisee shall file with the court a signed and acknowledged agreement assuming personal liability for the contingent or disputed debt and consenting to jurisdiction in this State for the enforcement of the debt if it becomes absolute or established. The personal liability of each heir or devisee does not exceed the fair market value on the date of distribution of the property distributed less the amount of any liens or encumbrances. If there is more than one heir or devisee, their personal liability is joint and several.  [238:107:1941; 1931 NCL § 9882.238] + [239:107:1941; 1931 NCL § 9882.239] — (NRS A 1999, 2342)
NV Rev Stat § 151.050 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.050 - Order of repayment: Action on bond or other security; action against distributee if no bond or other security given.

  1. If a bond or other security has been executed and delivered as prescribed in NRS 151.040, and the personal representative ascertains that it is necessary for the settlement of the estate to require the payment of any part of the money thereby secured, the personal representative shall petition the court for an order requiring the payment and cause a citation to be issued and served upon the parties bound, requiring them, at a time and place, not more than 10 days after the date of the citation, to be stated therein, to appear and show cause why the order should not be made.  2. The court, if satisfied of the necessity for the payment to be made, shall enter an order designating the amount and giving a time in which it shall be paid.  3. If the money is not paid within the time allowed, an action may be maintained by the personal representative on the bond or other security.  4. Similar proceedings may be initiated against an heir or devisee if no bond or other security is given.  [242:107:1941; 1931 NCL § 9882.242] — (NRS A 1999, 2343)
NV Rev Stat § 151.060 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.060 - Partition when partial distribution ordered.

If, in the execution of the order, partition is necessary between two or more of the parties, it must be made in the manner prescribed in chapter 152 of NRS.  [240:107:1941; 1931 NCL § 9882.240] — (NRS A 1999, 2343)
NV Rev Stat § 151.070 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.070 - Costs.

The costs of proceedings for a partial distribution must be paid by the heir or devisee or, if there are more than one, must be prorated among them.  [241:107:1941; 1931 NCL § 9882.241] — (NRS A 1999, 2343)
NV Rev Stat § 151.080 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.080 - Petition for final distribution.

  1. If a personal representative files his or her final account with a petition requesting the allowance and confirmation thereof, the personal representative may also include in the petition a request for the distribution of the estate. Upon the settlement and allowance of the final account, the court may also order a distribution of the residue of the estate, if any, among the persons who are by law entitled thereto.  2. If a final account is settled and allowed without an order of distribution, the personal representative, or an heir or devisee, or an assignee or grantee of an heir or devisee, at any time thereafter, may petition the court for an order distributing the estate.  [Part 243:107:1941; 1931 NCL § 9882.243] — (NRS A 1999, 2343)
NV Rev Stat § 151.090 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.090 - Notice of hearing of petition.

  1. When a petition for final distribution is filed, the clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner provided in NRS 155.010.  2. The court may order such further notice as it deems proper.  [Part 243:107:1941; 1931 NCL § 9882.243] — (NRS A 1975, 1778; 1985, 2037; 1997, 1492; 1999, 2343)
NV Rev Stat § 151.095 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.095 - Manner of distribution; distribution without proration.

  1. Except as otherwise provided in subsection 2 or in the will, a personal representative may distribute property and money:  (a) In divided or undivided interests; and  (b) With or without proration.  2. Each affected beneficiary must agree before any property or money is distributed without proration, unless the will authorizes a personal representative to distribute property and money without proration.  (Added to NRS by 1999, 2340)
NV Rev Stat § 151.110 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.110 - Order and distribution; recording of copy of order conveying real property.

  1. After the accounts of a personal representative have been settled and an order for the distribution of the estate entered by the court, the personal representative shall, without any unnecessary delay, distribute the estate remaining undistributed as directed by the order.  2. In the order, the court shall name the persons and the proportion or parts to which each is entitled, and that person has the right to demand and recover a respective share from the personal representative or any other person having possession of it.  3. The personal representative shall, within 10 days after the entry of an order of distribution conveying any real property, record a certified copy of the order with the county recorder of the county in which the order was entered and of any other county in which the real property, or any portion of it, is located.  [233:107:1941; 1931 NCL § 9882.233] + [Part 244:107:1941; A 1947, 38; 1943 NCL § 9882.244] — (NRS A 1963, 17; 1999, 2344)
NV Rev Stat § 151.120 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.120 - When gift before death not deemed advancement.

No gift or grant shall be deemed to have been made as an advancement unless:  1. So expressed in the gift or grant;  2. Charged in writing by the decedent as an advancement; or  3. Acknowledged in writing by the donee to be such.  [303:107:1941; 1931 NCL § 9882.303] — (NRS A 1999, 2344)
NV Rev Stat § 151.130 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.130 - Computation of share of estate if heir or devisee received advancement.

  1. Any property given by a decedent during the lifetime of the decedent as an advancement to a donee must be considered as part of the estate for the sole purpose of computing the respective shares of the distributees and must be taken by the donee toward his or her share of the estate of the decedent.  2. If the amount of the advancement exceeds the share of the heir or devisee so advanced, the heir or devisee is excluded from any further portion in the distribution and division of the estate, but he or she is not required to refund any part of the advancement. If the amount so received is less than the share of the heir or devisee, he or she is entitled to as much more as will give the heir or devisee his or her full share of the estate of the decedent.  [301:107:1941; 1931 NCL § 9882.301] + [302:107:1941; 1931 NCL § 9882.302] — (NRS A 1999, 2344)
NV Rev Stat § 151.140 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.140 - Value of property advanced.

If the value of the advancement is expressed in the conveyance, or in the charge thereof made by the decedent, or in the acknowledgment of the person receiving it, that value must be used in the distribution and division of the estate. Otherwise, the value must be estimated according to its value when given, as nearly as can be ascertained.  [304:107:1941; 1931 NCL § 9882.304] — (NRS A 1999, 2344)
NV Rev Stat § 151.150 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.150 - Predeceased heir or devisee.

If a child or other lineal descendant so advanced dies before the person making the advancement, leaving issue, the advancement must be taken into consideration in the distribution and division of the estate as if the advancement had been made directly to the issue.  [305:107:1941; 1931 NCL § 9882.305] — (NRS A 1999, 2345)
NV Rev Stat § 151.160 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.160 - Determination of questions as to advancements.

All questions as to advancements made, or alleged to have been made, by a decedent to heirs or devisees may be heard and determined by the court, and must be specified in the order distributing the estate, and in the warrant to the commissioners provided for in NRS 152.050, and the final order of the court is binding on all interested persons, subject to the right of any party to appeal from a final order.  [267:107:1941; 1931 NCL § 9882.267] — (NRS A 1999, 2345)
NV Rev Stat § 151.161 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.161 - When gift before death not deemed satisfaction of testamentary gift.

No gift or grant by the decedent shall be deemed to have been made as satisfaction of a testamentary gift unless:  1. So expressed in the instrument providing for the gift or grant;  2. Charged in a writing by the decedent as partial or complete satisfaction of a testamentary gift; or  3. Acknowledged in writing by the donee to be such.  (Added to NRS by 2003, 2514)
NV Rev Stat § 151.162 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.162 - Value of gift in satisfaction of testamentary gift.

If the value of the gift is expressed in the instrument providing for the gift or grant, or in a writing of the decedent, or in an acknowledgment of the donee, that value must be used in the distribution and division of the estate. Otherwise, the gift or grant must be valued as of the time the donee came into possession or enjoyment of the property or as of the time of death of the decedent, whichever occurs first.  (Added to NRS by 2003, 2514)
NV Rev Stat § 151.163 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.163 - Effect of abatement.

Unless a different intention is expressed in the will, abatement takes place in any class only as between devises of that class, and devises to a spouse or to kindred are chargeable only after devises to persons not related to the testator.  (Added to NRS by 1999, 2341)
NV Rev Stat § 151.167 (2021)
2021 Nevada Revised Statutes|Chapter 151 - Adjustments; Distribution and Discharge|NRS 151.167 - Property sold to pay debts, expenses or family allowances: Contribution between devisees.

If property given by will to persons other than the residuary devisees is sold for the payment of debts or expenses or family allowances, all the devisees shall contribute in proportion to their respective interests to the devisee whose devise has been sold, and the court, when distribution is made, shall settle the amount of the several liabilities and order the amount each person is liable to contribute to be withheld from that person’s distributive share for the purpose of the contribution.  (Added to NRS by 1999, 2341)