reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.030 - Payment of taxes, penalties and interest.

1. If any deed evidencing a transfer of title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the county recorder shall compute the amount of the tax due and shall collect that amount before acceptance of the deed for recordation.
2. The buyer and seller are jointly and severally liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 and any penalties and interest imposed pursuant to subsection 3. The escrow holder is not liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 or any penalties or interest imposed pursuant to subsection 3.
3. If, after recordation of the deed or land sale installment contract, the county recorder disallows an exemption that was claimed at the time the deed was recorded or through audit or otherwise determines that an additional amount of tax is due, the county recorder shall promptly notify the person who requested the recording of the deed or land sale installment contract and the buyer and seller of the additional amount of tax due. If the additional amount of tax is not paid within 30 days after the date the buyer and seller are notified, the county recorder shall impose a penalty of 10 percent of the additional amount due in addition to interest at the rate of 1 percent per month, or portion thereof, of the additional amount due calculated from the date of the original recordation of the deed or land sale installment contract on which the additional amount is due through the date on which the additional amount due, penalty and interest are paid to the county recorder.
4. This section does not prohibit a buyer and seller from agreeing by contract or otherwise that one party or the other will be responsible for the payment of the tax due pursuant to this chapter, but such an agreement does not affect the ability of the county recorder to collect the tax and any penalties and interest from either the buyer or the seller.
(Added to NRS by 1967, 1760; A 1973, 212; 1981, 844; 1989, 1504; 1999, 1068; 2001, 1592; 2003, 3485; 2003, 20th Special Session, 171; 2009, 1111)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.060 - Declaration of value of property.

1. Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by the Nevada Tax Commission.
2. A county recorder shall not charge or collect any fees for recording the declaration of value required pursuant to this section.
(Added to NRS by 1967, 1761; A 1989, 1504; 2005, 2056; 2009, 1112)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020.

1. The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end of each quarter in the following manner:
(a) An amount equal to that portion of the proceeds which is equivalent to 10 cents for each $500 of value or fraction thereof must be transmitted to the State Controller who shall deposit that amount in the Account for Affordable Housing created pursuant to NRS 319.500.
(b) In a county whose population is 700,000 or more, an amount equal to that portion of the proceeds which is equivalent to 60 cents for each $500 of value or fraction thereof must be transmitted to the county treasurer for deposit in the county school district’s fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
(c) The remaining proceeds must be transmitted to the State Controller for deposit in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.
2. In addition to any other authorized use of the proceeds it receives pursuant to subsection 1, a county or city may use the proceeds to pay expenses related to or incurred for the development of tier one affordable housing and tier two affordable housing. A county or city that uses the proceeds in that manner must give priority to the development of tier one affordable housing and tier two affordable housing for persons who are elderly or persons with disabilities.
3. The expenses authorized by subsection 2 include, but are not limited to:
(a) The costs to acquire land and developmental rights;
(b) Related predevelopment expenses;
(c) The costs to develop the land, including the payment of related rebates;
(d) Contributions toward down payments made for the purchase of affordable housing; and
(e) The creation of related trust funds.
4. As used in this section:
(a) "Tier one affordable housing" has the meaning ascribed to it in NRS 278.01902.
(b) "Tier two affordable housing" has the meaning ascribed to it in NRS 278.01906.
(Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403; 1991, 1043, 1641; 1993, 643; 1997, 1392, 2466, 3288; 1999, 18, 439, 440; 2001, 2925; 2003, 3486; 2003, 20th Special Session, 172; 2011, 1234; 2019, 1423)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.

The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subject to liability for refusing to record a deed, conveyance or land sale installment contract for which a tax imposed pursuant to this chapter has not been paid.
(Added to NRS by 1967, 1761; A 1971, 118, 247; 1973, 212; 1979, 1403; 1981, 844; 1989, 1505; 2001, 1594; 2009, 1113)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.110 - Penalty for falsifying value of property.

Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.
(Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.

The county recorder shall:
1. Conduct and apply audits and other procedures for enforcement as uniformly as is feasible.
2. Collect any tax that is due pursuant to the provisions of this chapter in an equitable manner so that every taxpayer pays the full amount imposed by law.
(Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.130 - Power of county recorder to audit records and issue subpoenas.

1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be completed within 3 years after the date of the original recording of the document that evidences the transfer of property for which the tax was imposed.
2. The county recorder may issue subpoenas to require the production of documents necessary to determine the amount of the tax due pursuant to this chapter or to determine whether a person qualifies for an exemption from taxes pursuant to this chapter. The county recorder may have the subpoenas served, and upon application of the district attorney, to any court of competent jurisdiction, enforced in the manner provided by law for the service and enforcement of subpoenas in a civil action.
(Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion.

1. If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.
2. The date on which the audit will be completed may be extended by the county recorder if the county recorder gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.
3. If, after the audit, the county recorder determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.
(Added to NRS by 2001, 1588)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.150 - Refund to taxpayer after audit.

Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer.
(Added to NRS by 2001, 1589)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of the county recorder which states:
(a) The amount of the tax and any interest or penalties due;
(b) The name and address of the person who is liable for the amount due as they appear on the records of the county; and
(c) That the county recorder has complied with all procedures required by law for determining the amount due.
2. From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the tax was due if the person who owes the tax still owns the property; or
(b) A demand for payment if the property has been sold or otherwise transferred to another person.
3. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the recording of the certificate unless sooner released or otherwise discharged.
4. Within 5 years after the date of recording the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years, unless sooner released or otherwise discharged.
(Added to NRS by 2001, 1591; A 2003, 59, 3488; 2003, 20th Special Session, 175; 2011, 400)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.170 - Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency.

1. If a person is delinquent in the payment of any tax imposed by this chapter or has not paid the amount of a deficiency determination, the county may bring an action in a court of this state, a court of any other state or a court of the United States that has competent jurisdiction to collect the delinquent or deficient amount, penalties and interest. The action:
(a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to a hearing officer pursuant to NRS 375.320.
(b) Must be brought not later than 4 years after the payment became delinquent or the determination became final.
2. The district attorney shall prosecute the action. The provisions of the Nevada Revised Statutes, Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.
3. In an action, a certificate by the county recorder showing the delinquency is prima facie evidence of:
(a) The determination of the tax or the amount of the tax;
(b) The delinquency of the amounts; and
(c) The compliance by the county recorder with all the procedures required by law relating to the computation and determination of the amounts.
(Added to NRS by 2001, 1590; A 2003, 3489; 2003, 20th Special Session, 176; 2011, 401)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.180 - Manner of service of process.

In an action relating to a tax imposed pursuant to this chapter, process must be served:
1. In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or
2. By serving both the buyer and the seller at their place of residence in this state or their last known address.
(Added to NRS by 2001, 1589)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.190 - Extension of lien.

A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.
(Added to NRS by 2001, 1591)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.200 - Warrant: Issuance; effect.

1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter:
(a) Within 4 years after the person is delinquent in the payment of the tax; or
(b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
(Added to NRS by 2001, 1590; A 2011, 401)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication.

The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The county must approve the fees for publication in a newspaper. Approval from a court is not required for the publication.
(Added to NRS by 2001, 1590)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.

1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of his or her assets;
(c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or
(d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.
2. This section does not give the county recorder a preference over:
(a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.
(Added to NRS by 2001, 1590; A 2003, 2516)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

The county recorder shall cause:
1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property.
2. A copy of the pamphlet to be distributed:
(a) To each taxpayer upon request; and
(b) With each notice to a taxpayer that an audit will be conducted by the county recorder.
(Added to NRS by 2001, 1587)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.270 - Provision of instructions to taxpayer.

The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:
1. Keeping of records sufficient for audit purposes;
2. Procedures for paying any taxes that are due; and
3. Procedures for challenging any liability for any tax, penalties or interest and for requesting refunds of any erroneously paid tax, including the steps for appealing a denial thereof.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.

If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:
1. Be given within 30 days after the officer or employee makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and
2. If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.
(Added to NRS by 2001, 1587)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest.

A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.300 - Provision of response to request submitted by taxpayer.

The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a tax imposed by this chapter within 30 days after the county treasurer receives the request.
(Added to NRS by 2001, 1587; A 2003, 3491; 2003, 20th Special Session, 178)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.310 - Petition for refund; appeal of denial of refund.

1. After reviewing a petition for a refund, the county recorder or his or her designee shall approve or disapprove the refund. If the county recorder approves the refund, he or she shall grant the refund to the taxpayer.
2. If the county recorder denies a refund, the petitioner may file a written notice of appeal to the county recorder within 45 days after the date the county recorder decides to deny the petition. If notice is not received by the county recorder within 45 days after his or her decision to deny the petition, the decision of the county recorder is final.
3. If the county recorder receives a timely notice of appeal pursuant to subsection 2, he or she shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing.
(Added to NRS by 2001, 1589)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.320 - Appeal of decision of county recorder.

1. Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by filing a notice of appeal with the county recorder within 30 days after service of the decision upon that person.
2. A hearing officer, appointed by the county, may review any decision made by the county recorder and may reverse, affirm or modify any decision of the county recorder. A hearing officer appointed pursuant to this section must not be an employee of the county recorder’s office. A decision of a hearing officer is a final decision for purposes of judicial review.
3. Service of a decision made by the county recorder or a hearing officer pursuant to this chapter must be made personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope that is addressed to the taxpayer at his or her address as it appears on the declaration of value or in the records of the county.
(b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.
4. All decisions of the county recorder made pursuant to this chapter are final unless appealed.
5. A county recorder or local government that is a party and is aggrieved by the decision of the hearing officer may seek judicial review of the decision in the district court of that county.
(Added to NRS by 2001, 1589)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.330 - Waiver of tax, penalty and interest.

1. The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax imposed by NRS 375.023, if the taxpayer meets the criteria adopted by regulation. If a waiver is granted pursuant to this subsection, the county shall prepare and maintain on file a statement that contains:
(a) The reason for the waiver;
(b) The amount of the tax, penalty and interest owed by the taxpayer; and
(c) The amount of the tax, penalty and interest waived by the county.
2. If the county recorder or a designated hearing officer finds that the failure of a person to make a timely payment of any tax imposed is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent to avoid such payment, the county recorder may relieve the person of all or part of any interest or penalty or both.
3. If a person proves to the satisfaction of the county recorder that the person has in good faith remitted the tax in reliance upon written advice provided by an officer or employee of the county recorder, an opinion of the district attorney or Attorney General, or the written results of an audit of the taxpayer’s records conducted by the county recorder, the county recorder may not require the taxpayer to pay delinquent taxes, penalties or interest if the county recorder determines after the completion of a subsequent audit that the taxes the taxpayer remitted were deficient.
(Added to NRS by 2001, 1588; A 2003, 3491; 2003, 20th Special Session, 178)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.010 - Definitions.

As used in NRS 375A.010 to 375A.345, inclusive, unless the context otherwise requires, the words and terms defined in NRS 375A.015 to 375A.060, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1987, 2099)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.015 - "Decedent" and "transferor" defined.

"Decedent" or "transferor" means any person by or from whom a transfer is made, and includes any testator, intestate, grantor, bargainor, vendor, assignor, donor, joint tenant or insured.
(Added to NRS by 1987, 2099)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.040 - "Personal representative" defined.

"Personal representative" means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.
(Added to NRS by 1987, 2100)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.060 - "Transferee" defined.

"Transferee" means any person to whom a transfer is made, and includes any legatee, devisee, heir, next of kin, grantee, donee, vendee, assignee, successor, survivor or beneficiary.
(Added to NRS by 1987, 2100)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.100 - Amount of tax.

A tax is hereby imposed on the transfer of the taxable estate of a:
1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all:
(a) Real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and
(b) Intangible personal property of the decedent, or any interest therein, within or outside this state or otherwise subject to the jurisdiction of this state at the time of death.
2. Nonresident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on:
(a) All real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and
(b) If the decedent is a nonresident of the United States, all intangible personal property, or any interest therein, in this state at the time of death, including all stock of a corporation organized under the laws of Nevada or which has its principal place of business or does the major part of its business in Nevada or of a federal corporation or national bank which has its principal place of business or does the major part of its business in Nevada, except:
(1) Savings accounts in savings and loan associations or savings banks operating under the authority of the Division of Financial Institutions of the Department of Business and Industry or the Federal Home Loan Bank; and
(2) Bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in Nevada.
(Added to NRS by 1987, 27; A 1991, 152; 1993, 1578)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.105 - Determination of federal credit attributable to property situated in Nevada.

If a decedent leaves property having a situs in this state, and leaves other property having a situs 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 estate 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 estate subject to federal estate tax.
3. The product determined pursuant to subsection 2 must be the portion of the federal credit which is attributable to property having a situs in Nevada.
(Added to NRS by 1987, 2100)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.150 - Return: Personal representative required to file; time for filing; regulations.

1. The personal representative of every estate subject to the tax imposed by NRS 375A.100 who is required to file a federal estate tax return shall file with the Department on or before the federal estate tax return is required to be filed, any documentation concerning the amount due which is required by the Department.
2. The Department shall adopt regulations to require sufficient documentation of the amount due pursuant to this chapter.
(Added to NRS by 1987, 2100)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.155 - Return: Extension of time for filing.

If the personal representative has obtained an extension of time for filing the federal estate tax return, the filing required by NRS 375A.150 must be similarly extended until the end of the period granted in the extension of time for the federal estate tax return. A true copy of the federal extension must be filed with the Department.
(Added to NRS by 1987, 2101)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.160 - Filing of amended return; additional tax.

If the personal representative files an amended federal estate tax return, he or she shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended return, he or she shall pay that additional tax, together with any interest as provided in NRS 375A.205, at the same time the amended return is filed.
(Added to NRS by 1987, 2101)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.165 - Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375A.100 by reason of this determination, the personal representative shall pay the tax, together with interest as provided in NRS 375A.205, at the same time he or she files the notice.
(Added to NRS by 1987, 2101)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.170 - Penalty for failure to file timely return.

If the return provided for in NRS 375A.150 is not filed within the time specified in that section or the extension specified in NRS 375A.155, then the personal representative shall pay, except as otherwise provided in NRS 360.232 and 360.320, and in addition to the interest provided in NRS 375A.205, 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 1987, 2101; A 1999, 2500)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.180 - 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 NRS 375A.015 to 375A.345, inclusive, is less than the tax disclosed by its examination, 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 personal representative.
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 1987, 2101; A 1991, 1408)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.185 - 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 1987, 2101)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.190 - Determination of deficiency: Notice of determination.

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 1987, 2102)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.195 - Determination of deficiency: Appeal; action for modification of tax.

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, the person 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 estate to have the tax modified in whole or in part.
(Added to NRS by 1987, 2102; A 1999, 2500)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.200 - Liability for tax; time for payment.

The tax imposed by NRS 375A.100:
1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.
2. Is due on the date of the decedent’s death.
3. Is delinquent at the expiration of 9 months from the date on which it becomes due, if not paid within that time.
(Added to NRS by 1987, 2102)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.205 - Interest on delinquent payments.

1. The tax imposed by NRS 375A.100 does not bear interest if it is paid before the date on which it otherwise becomes delinquent. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after that date, the tax bears interest at the rate set by the Executive Director, from the date it became delinquent until it is paid.
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 1987, 2102; A 1999, 2501)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.210 - Payment to be applied to interest, penalty and tax.

Every payment received by the Department on the tax imposed by NRS 375A.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 1987, 2102)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.215 - Bond for payment of tax.

1. If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he or she is liable before the date the tax becomes delinquent, he or she must, on motion of the Department, be required by the district court having jurisdiction over the estate to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax, with such sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375A.205 commencing on the date the tax became delinquent, unless otherwise provided in NRS 360.232 or 360.320. The bond must be executed within a certain time 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.
3. If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected must be revoked upon motion of the Department.
(Added to NRS by 1987, 2102; A 1999, 2501)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.220 - Refund of overpayment.

1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.
2. An application for the refund must be made to the Department within 1 year after the date the federal estate 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 as provided by NRS 375A.225.
4. The amount of the refund must be paid from the Estate Tax Account in the State General Fund.
(Added to NRS by 1987, 2103)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.225 - Interest on overpayment.

Interest must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set by the Executive Director pursuant to NRS 375A.205. Except as otherwise provided in NRS 360.320, the interest must be allowed from the date on which payment of the tax would have become delinquent, if not paid, or the date of actual payment, whichever is later, to a date preceding the date of the refund by not more than 30 days, as determined by the Department.
(Added to NRS by 1987, 2103; A 1999, 2501)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.300 - Action to enforce claim for tax.

The State may enforce its claim for any tax imposed by NRS 375A.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 1987, 2103)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.305 - Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.

1. The tax imposed by NRS 375A.100 becomes a lien upon the gross estate of the decedent on the date of death and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged.
2. If the tax is not paid when due, the person who had possession of the property of the gross estate on the date of death of the decedent is personally liable for the tax. If the person who is liable for the tax transfers property of the gross estate 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 who is liable for the tax including property the person 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 any 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. 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.
4. 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 1987, 2103; A 1989, 1500)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.310 - 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, interest or penalty, 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 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.315 - 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 required to pay the tax, interest or penalty and may be collected from that person by virtue of the warrant or in any manner provided for the collection of the tax.
(Added to NRS by 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.320 - Writ of execution for enforcement of judgment.

1. At any time after a tax imposed by NRS 375A.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 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.325 - Time for commencement of proceedings for collection.

Proceedings for the collection of any tax imposed by NRS 375A.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 1987, 2104; A 1995, 1090)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.330 - Certificate of Department prima facie evidence in proceeding for collection.

In any proceeding for the enforcement of the tax imposed by NRS 375A.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 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.335 - 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 375A.100.
(Added to NRS by 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.340 - Suits for collection in other states authorized; suits for collection by officials of other states authorized.

The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An official 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 official thereof has authority to collect its estate or other transfer taxes is conclusive evidence of the authority of that official in any suit for the collection of those taxes in any court of this state.
(Added to NRS by 1987, 2104)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.345 - Remedies of State cumulative; no election of remedies.

The remedies of the State for the enforcement of the tax imposed by NRS 375A.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 1987, 2105)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.410 - Compromise of tax with personal representative where residency of decedent in dispute.

The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death.
(Added to NRS by 1987, 2105)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum will be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest to the date of filing the agreement. The agreement must also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Department or the executor or administrator shall file the agreement, or a duplicate, with the Department. The tax shall be deemed conclusively fixed as provided in the agreement. Unless the tax is paid within 90 days after filing the agreement, interest accrues upon the amount fixed in the agreement but the time between the decedent’s death and the filing must not be included in computing the interest.
(Added to NRS by 1987, 2105)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.455 - Definitions.

As used in NRS 375A.450 to 375A.510, inclusive, unless the context otherwise requires:
1. "Board" means the board of arbitrators selected pursuant to NRS 375A.460.
2. "State" means any state, territory or possession of the United States, and the District of Columbia.
(Added to NRS by 1987, 2105)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.460 - Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.

If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
(Added to NRS by 1987, 2105)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.470 - Powers of board relating to hearings.

The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
(Added to NRS by 1987, 2106)
2023 Nevada Revised Statutes › Chapter 375A - Tax on Estates › NRS 375A.475 - Determination of domicile of decedent.

The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
(Added to NRS by 1987, 2106)