reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.485 - Determination, record and agreement to be filed with taxing authorities.

The Department, the board or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings and the agreement or a duplicate of the agreement entered into pursuant to NRS 375A.460, with the authority having jurisdiction to determine the death taxes in the state determined to be the domicile, and shall file copies of all of those documents with the authorities that would have been empowered to determine the death taxes in each of the other states involved.
(Added to NRS by 1987, 2106)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.490 - Interest for nonpayment of taxes.

If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, must not exceed 12 percent per annum.
(Added to NRS by 1987, 2106)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.495 - Compromise by parties to agreement not precluded.

The provisions of NRS 375A.450 to 375A.510, inclusive, do not prevent a written compromise at any time, if otherwise lawful, by all parties to the agreement made pursuant to NRS 375A.460, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
(Added to NRS by 1987, 2106)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.500 - Compensation and expenses of board.

The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator, and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an expense of administration and are payable by the executor or administrator.
(Added to NRS by 1987, 2106)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.505 - Reciprocal application.

NRS 375A.450 to 375A.510, inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to 375A.510, inclusive.
(Added to NRS by 1987, 2107)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.600 - Definitions.

As used in NRS 375A.600 to 375A.690, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.605 to 375A.630, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1987, 2107)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.610 - "Death tax" defined.

"Death tax" means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax," "transfer tax," "succession tax," "estate tax," "death duty," "death dues" or otherwise.
(Added to NRS by 1987, 2107)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.615 - "Executor" defined.

"Executor" means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator or administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.
(Added to NRS by 1987, 2107)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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.] Adoption of open-space plan in certain counties. [Effective October 1, 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)
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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 376A - Taxes for Development of Open-Space Land › NRS 376A.060 - Mandatory provisions of ordinance imposing sales and use tax.

Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:
1. Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.
2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.
3. A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.
(Added to NRS by 1991, 2051; A 2003, 2382; 2005, 1778)
2023 Nevada Revised Statutes › Chapter 376A - Taxes for Development of Open-Space Land › NRS 376A.070 - Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.] Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

1. The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.
2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.
3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.
(Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237)
1. The board of county commissioners in a county whose population is 100,000 or more but less than 700,000, may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.
2. The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.
3. Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.
(Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237, effective October 1, 2029)
2023 Nevada Revised Statutes › Chapter 376A - Taxes for Development of Open-Space Land › NRS 376A.080 - Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

1. The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.
2. The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of:
(a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and
(b) The operation and maintenance of open-space land.
3. The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.
4. Any money used for the purposes described in this section must be used in a manner:
(a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and
(b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.
(Added to NRS by 1991, 2051)