reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.225 - Payments to be made according to will; sources of payment if provision or property of will insufficient.

1. If a testator makes provision by will, or designates property to be appropriated, for the payment of debts, the expenses of administration or family allowances, they must be paid according to that provision or out of the property thus appropriated, to the extent that the provision or property is sufficient.
2. To the extent the provision or property is insufficient, any portion of the estate not disposed of by the will must be appropriated for that purpose. To the extent that is not sufficient, the property given to residuary devisees, and thereafter all other property devised, is liable for those obligations in proportion to the value or amount of the respective devises, but specific devises are exempt from that liability if exemption appears to the court necessary to carry out the intent of the testator and there is other sufficient property.
(Added to NRS by 1999, 2329)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.230 - Duty to pay certain expenses, allowances, debts and claims upon receipt of sufficient money; discretion to pay certain smaller debts; funeral expenses and expenses of last illness not charged to community share of surviving spouse.

1. The personal representative shall, as soon as sufficient money is available, upon receipt of a sworn statement of the amount due and without any formal action upon creditors’ claims, pay the funeral expenses, the expenses of the last illness, the allowance made to the family of the decedents, money owed to the Department of Health and Human Services as a result of payment of benefits for Medicaid and wage claims to the extent of $600 of each employee of the decedent for work done or personal services rendered within 3 months before the death of the employer, but may retain the necessary expenses of administration.
2. The personal representative is not obliged to pay any other debt or any devise until the payment is ordered by the court.
3. The personal representative may, before court approval or order, pay any of the decedent’s debts amounting to $500 or less if:
(a) Claims for payment thereof have been properly filed in the proceedings;
(b) The debts are legally due; and
(c) The estate is solvent.
In settling the account of the estate, the court shall allow any such payment if the conditions of paragraphs (a), (b) and (c) have been met. Otherwise, the personal representative is personally liable to any person sustaining loss or damage as a result of the payment.
4. Funeral expenses and expenses of a last illness are debts payable out of the estate of the decedent and must not be charged to the community share of a surviving spouse, whether or not the surviving spouse is financially able to pay those expenses and whether or not the surviving spouse or any other person is also liable therefor.
[226:107:1941; 1931 NCL § 9882.226]—(NRS A 1973, 404; 1975, 1777; 1995, 2576; 1997, 1253, 1490; 1999, 2336)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.240 - Order of court for payment of debts; treatment of classes of creditors; discharge of personal representative upon compliance with order if property of estate exhausted.

1. Upon the settlement of any account of the personal representative after the time to file claims has expired, the court shall order the payment of the debts as the circumstances of the estate permit. If there is not sufficient money to pay all of the debts, the order must specify the sum to be paid to each creditor.
2. No creditor of any one class may receive any payment until all those of a preferred class are fully paid, and if the estate is insufficient to pay all debts of any one class, each creditor of that class must be paid a dividend in proportion to that creditor’s claim.
3. If the property of the estate is exhausted by the payment ordered, the account constitutes a final account, and the personal representative is entitled to his or her discharge upon filing the necessary proof showing that he or she has complied with the order.
[225:107:1941; 1931 NCL § 9882.225]—(NRS A 1999, 2337)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.250 - Claims not yet due and contingent or disputed claim.

1. If there is a claim not due, or any contingent or disputed claims against the estate, the amount thereof, or such part of the amount as the holder would be entitled to if the claim were due, established or absolute, must be paid to the clerk and there remain, to be paid over to the holder when the holder becomes entitled thereto or, if the holder fails to establish a claim, to be paid over or distributed as the circumstances of the estate require.
2. If a creditor whose claim has been allowed but is not yet due appears and assents to a deduction therefrom of the legal interest for the time the claim has yet to run, the creditor is entitled to be paid accordingly.
3. The payments provided for in this section are not to be made if the estate is insolvent unless a pro rata distribution is ordered.
[227:107:1941; 1931 NCL § 9882.227]—(NRS A 1999, 2337)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.260 - Liability of personal representative.

1. If an order is entered by the court for the payment of creditors, the personal representative is personally liable to each creditor for the amount of his or her claim, or the dividends thereon, and execution may be issued upon the order as upon a judgment in any other action, in favor of each creditor, and the same proceedings may be had under the execution as if it had been issued upon a judgment.
2. The personal representative is also liable on his or her bond to each creditor.
[228:107:1941; 1931 NCL § 9882.228]—(NRS A 1999, 2337)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.270 - Claim not included in order of payment.

After the accounts of the personal representative have been settled and an order entered for the payment of debts and distribution of the estate, no creditor whose claim was not included in the order for payment has any right to call upon the creditors who have been paid, nor upon the heirs or devisees to contribute to the payment of the claim, but if the personal representative has failed to give the notice to creditors, as prescribed by law, that creditor may recover on the bond of the personal representative the amount for which the claim would properly have been allowed.
[229:107:1941; 1931 NCL § 9882.229]—(NRS A 1999, 2337)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.280 - Closing administration.

1. If all the debts and liabilities of an estate have been paid, and the estate is in a condition to be closed, the court shall direct the payment of devises and the distribution of the estate among those entitled as provided in chapter 151 of NRS.
2. If the estate is not in a condition to be closed, the court shall direct the payment of devises and the distribution of the estate among those entitled at such time as it thereafter may be in a condition to be closed.
[230:107:1941; 1931 NCL § 9882.230]—(NRS A 1999, 2338)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.300 - Definitions.

As used in NRS 150.290 to 150.380, inclusive, unless the context otherwise requires:
1. "Gross estate" or "estate" means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.
2. "Person interested in the estate" means any person who receives or is the beneficiary of any property transferred pursuant to a transfer which is subject to a tax imposed by any federal estate tax law, now existing or hereafter enacted.
(Added to NRS by 1957, 228; A 1999, 2338)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.310 - Proration of tax among persons interested in estate; exceptions.

1. If it appears upon any accounting, or in any appropriate action or proceeding, that a personal representative, trustee or other fiduciary has paid or may be required to pay an estate tax to the Federal Government under the provisions of any federal estate tax law, now existing or hereafter enacted, upon or with respect to any property required to be included in the gross estate of a decedent under the provisions of any such law, the amount of the tax must be equitably prorated among the persons interested in the estate, whether residents or nonresidents of this State, to whom the property was, is or may be transferred or to whom any benefit accrues, except:
(a) Where a testator otherwise directs in his or her will.
(b) Where by written instrument, including, without limitation, an electronic trust, executed inter vivos direction is given for apportionment among the beneficiaries of taxes assessed upon the specific fund dealt with in the instrument.
2. As used in this section, "electronic trust" has the meaning ascribed to it in NRS 163.0015.
(Added to NRS by 1957, 228; A 1999, 2338; 2001, 2348)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.320 - Direction for apportionment of estate tax: Precedence; limitation.

1. A testator, settlor, or possessor of any appropriate power of appointment may direct how the estate tax shall be apportioned or allocated or grant a discretionary power to another so to direct. Any such direction shall take precedence insofar as the direction provides for the payment of the estate tax or any part thereof from property the disposition of which can be controlled by the instrument containing the direction or delegating the power to another.
2. Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or in a nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless such will or instrument otherwise directs.
(Added to NRS by 1957, 228)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.330 - Jurisdiction of court; methods of proration.

1. The proration must be made by the court having jurisdiction of any property in the estate in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property, interest and benefits received by all such persons interested in the estate.
2. In making a proration, allowances must be made for any exemptions granted by the act imposing the tax and for any deductions allowed by that act for the purpose of arriving at the value of the net estate.
3. Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the charitable purposes of the gift inures to the benefit of the person bearing the relationship or receiving the charitable gift, except that, if an interest is subject to a prior present interest which is not allowable as a deduction, the estate tax apportionable against the present interest must be paid from principal.
4. A deduction for property previously taxed and a credit for gift taxes or taxes of a foreign country paid by the decedent or the estate of the decedent inures to the proportionate benefit of all persons liable to apportionment.
5. A credit for inheritance, succession or estate taxes or taxes in the nature thereof in respect to property or interests includable in the gross estate inures to the benefit of the persons or interests chargeable with the payment of the taxes to the extent or in proportion that the tax paid or payable reduces the estate tax.
6. To the extent that property passing to or in trust for a surviving spouse does not constitute an allowable deduction solely by reason of an inheritance tax or other death tax imposed upon and deductible from such property, it must not be included in the computation provided for in subsection 1, and to that extent, no apportionment may be made against that property.
7. The values used for federal estate tax purposes are the values used as the basis for apportionment.
8. If the court finds that it is inequitable to apportion interest and penalties in the same manner as the principal of the estate tax by reason of special circumstances, it may direct apportionment of interest and penalties in a manner different from principal.
(Added to NRS by 1957, 228; A 1999, 2338)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.340 - Present and future estates: Charge of tax against corpus without apportionment.

1. In cases where a trust is created, or other provision made whereby any person is given any interest in income, or an estate for years, or for life, or other temporary interest in any property or fund, the tax on both such temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of such property or fund without apportionment between remainders and temporary estates.
2. The provisions of subsection 1 shall apply notwithstanding that the holder of a temporary interest is given rights to the corpus, but shall not apply to a common-law annuity.
(Added to NRS by 1957, 229)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.350 - Property not possessed by personal representative: Recovery from person in possession or interested in estate; court may direct payment; expenses.

1. If any property required to be included in the gross estate does not come into the possession of the personal representative, the personal representative shall recover from whoever is in possession, or from the persons interested in the estate, the proportionate amount of the tax payable by the persons interested in the estate with which the persons interested in the estate are chargeable. The court may direct the payment of that amount by those persons to the personal representative.
2. The provisions of subsection 1 also apply to persons in possession of or interested in real or personal property located in or subject to administration in another state and required to be included in the gross estate of a resident of this State, unless the other state refuses to enforce the apportionment, in which case apportionment may be made in accordance with the law which would be applied by the other state.
3. A person interested in the estate from whom apportionment is required under subsections 1 and 2 must also be charged with the amount of reasonable expenses, including the personal representative’s and attorney’s fees, in connection with the determination of the tax and the apportionment thereof. Those expenses must be determined and collected in like manner as the tax.
(Added to NRS by 1957, 229; A 1999, 2339)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.360 - Court order directing amounts of tax to be charged against or paid by takers of estate.

1. The court, upon making a determination as provided in NRS 150.290 to 150.380, inclusive, shall enter an order directing the personal representative or other fiduciary to charge the determined amounts against the persons against whom the tax has been prorated insofar as the personal representative or other fiduciary is in possession of property or interests of those persons against whom the charge may be made, and summarily directing all other persons against whom the tax has been prorated or who are in possession of property or interests of those persons to make payment of the determined amounts to the personal representative or other fiduciary.
2. The orders may be preliminary, intermediate or final.
3. If the personal representative or other fiduciary holds property of a person liable to apportionment which is insufficient to satisfy the determined amount, the court may direct that the balance be paid by the person liable.
4. If it appears that the personal representative or other fiduciary cannot recover the amount apportioned against any person, the amount not recovered must be charged in such manner as the court may determine.
5. If an overpayment is made the court may direct appropriate reimbursement.
(Added to NRS by 1957, 230; A 1999, 2340)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.380 - Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident.

Tax imposed and expenses incurred by reason of inclusion for tax purposes of property located or administered in this State, in the estate of a nonresident of this State, shall be apportioned in accordance with the law of the decedent’s domicile, applicable to property located therein.
(Added to NRS by 1957, 230)
2023 Nevada Revised Statutes › Chapter 150 - Compensation and Accounting › NRS 150.400 - Apportionment; limitations.

1. Except as otherwise provided by the donor or decedent in writing:
(a) Except as otherwise provided in paragraph (c), for gifts that were made subject to the federal gift tax and in cases where the decedent’s estate is insufficient to pay all federal gift taxes due at the time of the decedent’s death, the unpaid federal gift tax must be borne on a pro rata basis by those receiving the transfers that triggered the tax in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property subject to the federal gift tax.
(b) The federal generation-skipping transfer tax must be borne on a pro rata basis by those persons receiving the transfers that triggered the tax in the proportion that the value of the property, interest or benefit of each such person bears to the total value of the property subject to the federal generation-skipping transfer tax.
(c) The application of exclusions, exemptions, deferrals or other provisions of the law available at the time of each transfer must be applied in chronological order to the transfers to which they relate.
(d) To the extent issues remain unresolved after applying the principles set forth in paragraphs (a), (b) and (c), the provisions of NRS 150.290 to 150.380, inclusive:
(1) Must be applied to determine the allocation, apportionment and collection of federal transfer taxes other than the federal estate tax, including, without limitation, the federal gift tax and the federal generation-skipping transfer tax; and
(2) Must be applied to determine the procedures for the judicial determination of the apportionment of federal transfer taxes other than the federal estate tax, including, without limitation, the federal gift tax and the federal generation-skipping transfer tax.
2. Notwithstanding the provisions of subsection 1:
(a) This section must not be construed to allow the apportionment or enforcement of the collection of any tax to the extent such tax has not been paid and the collection thereof is no longer enforceable under applicable federal law; and
(b) A recipient of a transfer is not required to pay tax in an amount that exceeds the value of the property received by the recipient or the maximum amount payable by the recipient under federal law, whichever is less.
3. As used in this section, "estate" means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.
(Added to NRS by 2009, 1631; A 2011, 181)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.003 - Order of priority for payment of devises.

The property of a testator, except as otherwise provided in this title, must be resorted to for the payment of devises in the following order:
1. The property which is expressly appropriated by the will for the specific devise.
2. Property not disposed of by the will.
3. Property which is devised to a residuary devisee.
(Added to NRS by 1999, 2340)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.005 - Agreement by distributees to alter interests, shares or amounts to which they are otherwise entitled under terms of will: Requirements; exceptions; personal representative to abide by terms.

Subject to the rights of creditors and taxing authorities, distributees may agree among themselves to alter the interests, shares or amounts to which they are entitled under the terms of the will of the decedent, or under the laws of intestacy, in any way that they provide in a written agreement executed by all who are affected by its provisions. The personal representative shall abide by the terms of the agreement subject to his or her obligation to administer the estate for the benefit of creditors, to pay all taxes and costs of administration, and to carry out the responsibilities of the office for the benefit of any distributees of the decedent who are not parties. Personal representatives of the estate of decedents are not required to oversee the performance of trusts if the trustee thereof is another person who is willing to accept the trust. Accordingly, trustees of a testamentary trust are distributees for the purposes of this section. This section does not relieve trustees of any duties owed to beneficiaries of trusts.
(Added to NRS by 1997, 1491; A 1999, 2341)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.010 - Petition for partial distribution; bond.

1. At any time after the lapse of 3 months from the issuing of letters, the personal representative or any heir or devisee, or the assignee, grantee or successor in interest of any heir or devisee, may petition the court to distribute a share of the estate, or any portion thereof, to any person entitled thereto, upon the person giving a bond, with approved security, for the payment of the person’s proportion of the debts of the estate.
2. The court may dispense with a bond if it is made to appear that the bond is unnecessary.
[235:107:1941; A 1955, 161]—(NRS A 1999, 2341)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.020 - Petition for hearing and notice of hearing.

The clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner provided in NRS 155.010.
[236:107:1941; A 1955, 161]—(NRS A 1999, 2342)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.030 - Contest of petition.

The personal representative, if not the petitioner, or an interested person, may object to the petition, or an heir or devisee may submit a similar petition.
[237:107:1941; A 1955, 161]—(NRS A 1999, 2342)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.040 - Order for distribution: Prerequisites to order; bond; assumption of personal liability by heir or devisee.

1. Subject to the provisions of subsection 3, if it appears at the hearing that the estate has little debt and that the share or shares of the party or parties petitioning may be allowed without injury to the creditors of the estate, the court shall enter an order in conformity with the request of the petitioner or petitioners.
2. The order may direct the personal representative to deliver to the petitioner or petitioners the whole portion of the estate to which each is entitled, or a part of the portion, if there is sufficient property remaining in the estate to satisfy the debts or if there is filed with the court an assumption of liability for a contingent or disputed debt as provided in subsection 3. The court may impose any other conditions it determines are just, including a requirement that a distributee give a security interest in all or part of the property distributed or give bond in an amount determined by the court. The bond must be payable to the personal representative and conditioned for the payment by the distributee, whenever required, of his or her proportion of the debts of the estate.
3. As a condition of an order under subsection 2, if directed by the court, each heir or devisee shall file with the court a signed and acknowledged agreement assuming personal liability for the contingent or disputed debt and consenting to jurisdiction in this State for the enforcement of the debt if it becomes absolute or established. The personal liability of each heir or devisee does not exceed the fair market value on the date of distribution of the property distributed less the amount of any liens or encumbrances. If there is more than one heir or devisee, their personal liability is joint and several.
[238:107:1941; 1931 NCL § 9882.238] + [239:107:1941; 1931 NCL § 9882.239]—(NRS A 1999, 2342)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.050 - Order of repayment: Action on bond or other security; action against distributee if no bond or other security given.

1. If a bond or other security has been executed and delivered as prescribed in NRS 151.040, and the personal representative ascertains that it is necessary for the settlement of the estate to require the payment of any part of the money thereby secured, the personal representative shall petition the court for an order requiring the payment and cause a citation to be issued and served upon the parties bound, requiring them, at a time and place, not more than 10 days after the date of the citation, to be stated therein, to appear and show cause why the order should not be made.
2. The court, if satisfied of the necessity for the payment to be made, shall enter an order designating the amount and giving a time in which it shall be paid.
3. If the money is not paid within the time allowed, an action may be maintained by the personal representative on the bond or other security.
4. Similar proceedings may be initiated against an heir or devisee if no bond or other security is given.
[242:107:1941; 1931 NCL § 9882.242]—(NRS A 1999, 2343)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.060 - Partition when partial distribution ordered.

If, in the execution of the order, partition is necessary between two or more of the parties, it must be made in the manner prescribed in chapter 152 of NRS.
[240:107:1941; 1931 NCL § 9882.240]—(NRS A 1999, 2343)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.070 - Costs.

The costs of proceedings for a partial distribution must be paid by the heir or devisee or, if there are more than one, must be prorated among them.
[241:107:1941; 1931 NCL § 9882.241]—(NRS A 1999, 2343)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.080 - Petition for final distribution.

1. If a personal representative files his or her final account with a petition requesting the allowance and confirmation thereof, the personal representative may also include in the petition a request for the distribution of the estate. Upon the settlement and allowance of the final account, the court may also order a distribution of the residue of the estate, if any, among the persons who are by law entitled thereto.
2. If a final account is settled and allowed without an order of distribution, the personal representative, or an heir or devisee, or an assignee or grantee of an heir or devisee, at any time thereafter, may petition the court for an order distributing the estate.
[Part 243:107:1941; 1931 NCL § 9882.243]—(NRS A 1999, 2343)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.090 - Notice of hearing of petition.

1. When a petition for final distribution is filed, the clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner provided in NRS 155.010.
2. The court may order such further notice as it deems proper.
[Part 243:107:1941; 1931 NCL § 9882.243]—(NRS A 1975, 1778; 1985, 2037; 1997, 1492; 1999, 2343)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.095 - Manner of distribution; distribution without proration.

1. Except as otherwise provided in subsection 2 or in the will, a personal representative may distribute property and money:
(a) In divided or undivided interests; and
(b) With or without proration.
2. Each affected beneficiary must agree before any property or money is distributed without proration, unless the will authorizes a personal representative to distribute property and money without proration.
(Added to NRS by 1999, 2340)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.110 - Order and distribution; recording of copy of order conveying real property.

1. After the accounts of a personal representative have been settled and an order for the distribution of the estate entered by the court, the personal representative shall, without any unnecessary delay, distribute the estate remaining undistributed as directed by the order.
2. In the order, the court shall name the persons and the proportion or parts to which each is entitled, and that person has the right to demand and recover a respective share from the personal representative or any other person having possession of it.
3. The personal representative shall, within 10 days after the entry of an order of distribution conveying any real property, record a certified copy of the order with the county recorder of the county in which the order was entered and of any other county in which the real property, or any portion of it, is located.
[233:107:1941; 1931 NCL § 9882.233] + [Part 244:107:1941; A 1947, 38; 1943 NCL § 9882.244]—(NRS A 1963, 17; 1999, 2344)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.120 - When gift before death not deemed advancement.

No gift or grant shall be deemed to have been made as an advancement unless:
1. So expressed in the gift or grant;
2. Charged in writing by the decedent as an advancement; or
3. Acknowledged in writing by the donee to be such.
[303:107:1941; 1931 NCL § 9882.303]—(NRS A 1999, 2344)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.130 - Computation of share of estate if heir or devisee received advancement.

1. Any property given by a decedent during the lifetime of the decedent as an advancement to a donee must be considered as part of the estate for the sole purpose of computing the respective shares of the distributees and must be taken by the donee toward his or her share of the estate of the decedent.
2. If the amount of the advancement exceeds the share of the heir or devisee so advanced, the heir or devisee is excluded from any further portion in the distribution and division of the estate, but he or she is not required to refund any part of the advancement. If the amount so received is less than the share of the heir or devisee, he or she is entitled to as much more as will give the heir or devisee his or her full share of the estate of the decedent.
[301:107:1941; 1931 NCL § 9882.301] + [302:107:1941; 1931 NCL § 9882.302]—(NRS A 1999, 2344)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.140 - Value of property advanced.

If the value of the advancement is expressed in the conveyance, or in the charge thereof made by the decedent, or in the acknowledgment of the person receiving it, that value must be used in the distribution and division of the estate. Otherwise, the value must be estimated according to its value when given, as nearly as can be ascertained.
[304:107:1941; 1931 NCL § 9882.304]—(NRS A 1999, 2344)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.150 - Predeceased heir or devisee.

If a child or other lineal descendant so advanced dies before the person making the advancement, leaving issue, the advancement must be taken into consideration in the distribution and division of the estate as if the advancement had been made directly to the issue.
[305:107:1941; 1931 NCL § 9882.305]—(NRS A 1999, 2345)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.160 - Determination of questions as to advancements.

All questions as to advancements made, or alleged to have been made, by a decedent to heirs or devisees may be heard and determined by the court, and must be specified in the order distributing the estate, and in the warrant to the commissioners provided for in NRS 152.050, and the final order of the court is binding on all interested persons, subject to the right of any party to appeal from a final order.
[267:107:1941; 1931 NCL § 9882.267]—(NRS A 1999, 2345)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.161 - When gift before death not deemed satisfaction of testamentary gift.

No gift or grant by the decedent shall be deemed to have been made as satisfaction of a testamentary gift unless:
1. So expressed in the instrument providing for the gift or grant;
2. Charged in a writing by the decedent as partial or complete satisfaction of a testamentary gift; or
3. Acknowledged in writing by the donee to be such.
(Added to NRS by 2003, 2514)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.162 - Value of gift in satisfaction of testamentary gift.

If the value of the gift is expressed in the instrument providing for the gift or grant, or in a writing of the decedent, or in an acknowledgment of the donee, that value must be used in the distribution and division of the estate. Otherwise, the gift or grant must be valued as of the time the donee came into possession or enjoyment of the property or as of the time of death of the decedent, whichever occurs first.
(Added to NRS by 2003, 2514)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.163 - Effect of abatement.

Unless a different intention is expressed in the will, abatement takes place in any class only as between devises of that class, and devises to a spouse or to kindred are chargeable only after devises to persons not related to the testator.
(Added to NRS by 1999, 2341)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.167 - Property sold to pay debts, expenses or family allowances: Contribution between devisees.

If property given by will to persons other than the residuary devisees is sold for the payment of debts or expenses or family allowances, all the devisees shall contribute in proportion to their respective interests to the devisee whose devise has been sold, and the court, when distribution is made, shall settle the amount of the several liabilities and order the amount each person is liable to contribute to be withheld from that person’s distributive share for the purpose of the contribution.
(Added to NRS by 1999, 2341)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.170 - Payments to county treasurer for person who cannot be found, minor or incapacitated person without guardian, and others.

If property is assigned or distributed to a person who cannot be found or who refuses to accept the property or to give a proper voucher therefor, or to a minor or incapacitated person who has no legal guardian to receive the property, or person authorized to receipt therefor, and the property or any part thereof consists of money, the personal representative may deposit the money, in the name of the assignee or distributee, with the county treasurer of the county in which the proceedings are pending. The county treasurer shall give a receipt for the money and is liable upon the official bond of the county treasurer therefor. The receipt must be received by the court as a voucher in favor of the personal representative with the same force and effect as if executed by the assignee or distributee.
[268:107:1941; 1931 NCL § 9882.268]—(NRS A 1999, 2345)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.180 - Distribution to guardians of nonresident minors and incapacitated persons.

If an assignee or distributee is a nonresident minor or incapacitated person who has a guardian of his or her estate legally appointed under the laws of a foreign jurisdiction, the distribution of the assignee’s or distributee’s share may be made to the legally appointed guardian, whose receipt therefor, together with a certificate of appointment issued under the seal of the court by the clerk of the court appointing the guardian, when filed with the clerk of the court in which the assignment or distribution was ordered, must be received by the court as a complete receipt and voucher in favor of the personal representative.
[269:107:1941; 1931 NCL § 9882.269]—(NRS A 1999, 2345)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.190 - Sale of unclaimed personal property; disposition of proceeds.

1. If personal property remains in the possession of a personal representative unclaimed for 1 year, or if the distributee refuses to accept or give a proper receipt for the property, or is a minor or incapacitated person and has no legally qualified guardian of his or her estate, and it appears to the court that it is for the benefit of those interested, or if the personal representative desires to be discharged and it appears to the court that no injury will result to those interested, the court shall order the property to be sold.
2. The proceeds, after deducting such expenses of sale as may be allowed by the court, must be paid into the State Treasury. The depositor must take from the Treasurer a receipt, which must be filed with the court.
[270:107:1941; 1931 NCL § 9882.270]—(NRS A 1999, 2345)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.210 - Claim of money paid into State Treasury; order of court.

If any person appears and claims the money paid into the State Treasury, the court making the distribution shall inquire into the claim, and, if satisfied of the right of the person thereto, shall enter an order to that effect to present to the State Treasurer.
[272:107:1941; 1931 NCL § 9882.272]—(NRS A 1999, 2346)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.220 - Specific devise of personal property for life only.

If a specific devise of personal property is for life only, the life tenant must sign and deliver to the remainderman or, if there is none, to the personal representative, an inventory of the property, acknowledging that it is in the life tenant’s custody for life only, and that, on death, it is to be delivered to the remainderman.
[273:107:1941; 1931 NCL § 9882.273]—(NRS A 1999, 2346)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.230 - Order of discharge; court may excuse filing of receipt; order for distribution of estate from recovery of distributed property.

1. If an estate has been fully administered, and it is shown by the personal representative, by the production of satisfactory receipts, that all sums of money due and all the property of the estate has been distributed to the persons entitled to it and all acts lawfully required have been performed, the court shall enter an order discharging sureties from all liability thereafter to be incurred.
2. The court may excuse the filing of a receipt on a proper showing that the personal representative is unable, after reasonable effort, to obtain a receipt and that the property has been delivered to or is in the possession of the distributee or creditor.
3. The provisions of this section do not bar a successful appellant from an order for the distribution of an estate from the recovery of any property distributed to an heir or devisee pursuant to the order.
[274:107:1941; 1931 NCL § 9882.274]—(NRS A 1981, 463; 1999, 2346)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.240 - Subsequent administration; limitation on reopening estate.

1. Except as otherwise provided in subsection 2, the final settlement of an estate does not prevent:
(a) The reopening of the estate for the purpose of administering other property which has been discovered or for correcting errors made in the description of the property administered.
(b) The subsequent issuance of letters if it becomes necessary or proper for any cause that letters should again be issued.
2. In the absence of fraud, an estate must not be reopened based upon the discovery of:
(a) A will, if the estate was administered as if the decedent had died intestate; or
(b) A will dated later than the will that was probated.
[275:107:1941; 1931 NCL § 9882.275]—(NRS A 1983, 196; 1991, 132; 1999, 2346)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.250 - Petition; hearing and notice.

An heir, devisee, creditor or other interested person may petition for the reopening of an estate upon the grounds provided in NRS 151.240. The petition must set forth the names of all heirs, devisees and creditors and their addresses, if known. If the address is unknown to the petitioner, the petitioner shall state that fact in the petition. The clerk shall set the petition for hearing and the petitioner shall give notice for the period and in the manner required by NRS 155.010.
(Added to NRS by 1983, 196; A 1999, 2347)
2023 Nevada Revised Statutes › Chapter 151 - Adjustments; Distribution and Discharge › NRS 151.260 - Supplemental orders.

Upon hearing the petition, if good cause is shown, the court may:
1. Reopen the estate.
2. Order the administration of other property which has been discovered.
3. Enter any necessary orders to correct errors made in the description of the estate previously administered.
In the absence of fraud, no proceedings may be taken by the court after the reopening of an estate except as necessary to administer other property which has been discovered or to correct errors made in the description of the estate previously administered. Any orders of the court made necessary by the reopening of the estate must be designated as supplemental orders.
(Added to NRS by 1983, 196; A 1999, 2347)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.010 - Petition for partition.

If two or more heirs or devisees are entitled to the distribution of undivided interests in any property of the decedent, and they have not agreed among themselves, before distribution, to a partition, allotment or other division thereof, any one or more of them or the personal representative, at the request of any one or more of them, may petition the court to make such partition, allotment or division of the property as will be equitable and will avoid the distribution of undivided interests.
[252:107:1941; 1931 NCL § 9882.252]—(NRS A 1999, 2347)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.020 - Partition authorized even though portion of original share previously assigned or conveyed to others.

Partition may be made as provided in this chapter, although some of the original heirs or devisees may have assigned or conveyed their share to other persons, and those shares must be partitioned to the person holding them in the same manner as they would have been to the heirs or devisees had they not transferred their shares.
[256:107:1941; 1931 NCL § 9882.256]—(NRS A 1999, 2347)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.030 - Contents of petition; contents and service of citation.

1. A person interested in the partition may file a petition stating the necessary facts, particularly describing the property to be partitioned and the person or persons interested in the property.
2. Upon filing the petition, a citation must issue to all persons interested to appear and show cause why an order of partition should not be made as requested.
3. The citation must specify the estate and the party petitioning for partition.
4. The citation must be served in the manner provided in NRS 155.050 at least 10 days before the hearing or for such other period as the court may order.
5. Upon proof that the citation has been properly served, the court shall proceed to hear the petition and the allegation and proofs of the respective parties, and enter an order accordingly.
[253:107:1941; 1931 NCL § 9882.253]—(NRS A 1999, 2347)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.040 - Appointment of guardians and attorneys before partition.

Before any partition may be made, as provided in this chapter, guardians must be appointed for all minor, unborn or incapacitated persons interested in the estate to be divided, and an attorney may be appointed for all nonresident or absent heirs or other persons interested.
[Part 265:107:1941; 1931 NCL § 9882.265]—(NRS A 1999, 2348)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.050 - Commissioners for partition: Appointment; warrant; oath; qualifications.

1. If the property to be partitioned is entirely personal property, the court shall appoint three competent, disinterested persons as commissioners for that purpose, who shall be sworn by any person authorized to administer oaths to faithfully and impartially discharge their duties.
2. A certified copy of the order appointing them, attached to a certified copy of the order fixing the shares to which the respective parties are entitled must be given to them as their warrant, and their oath must be endorsed thereon.
3. If the property to be divided is real property, or partly real and partly personal, one of the three commissioners must be a licensed professional land surveyor.
4. Upon consent of the parties, and if the court considers it proper and just, the court may appoint one commissioner only, who has the same authority and is governed by the same rules as if three were appointed.
[254:107:1941; 1931 NCL § 9882.254]—(NRS A 1985, 1215; 1999, 2348)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.060 - Commissioners may be appointed for each county if real property in different counties.

If the real property to be partitioned is in different counties, the court, if deemed proper, may appoint commissioners for each county, and in that case, the property in each county must be divided separately, as if there were no other estate to be partitioned, but the commissioners first appointed shall, unless otherwise directed by the court, make division of the real property wherever situated in this State.
[255:107:1941; 1931 NCL § 9882.255]—(NRS A 1999, 2348)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.070 - Notice of time for partition.

The commissioners shall notify all persons interested in the partition, their guardians, agents or attorneys, of the time when they will proceed to make partition, or the court, in the order of appointment, may fix the time.
[Part 265:107:1941; 1931 NCL § 9882.265]—(NRS A 1999, 2349)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.090 - Shares set out in proportion to rights; common or undivided shares.

The several shares in the real and personal property must be set out to each individual in proportion to his or her right, and the real property by metes, bounds or such description that the property can be easily distinguished. If two or more of the parties request to have their shares set out so as to be held in common and undivided, those shares may be so partitioned.
[257:107:1941; 1931 NCL § 9882.257]—(NRS A 1999, 2349)
2023 Nevada Revised Statutes › Chapter 152 - Partition Before Discharge › NRS 152.100 - Procedure when value of property to be divided greater than share of one party.

If any tract of land or tenement is of greater value than one party’s share in the estate to be divided, and cannot be divided without injury to the property, it may be set off by the commissioners to any one of the parties who will accept it and pay, or secure to be paid, to one or more of the others interested, such sum or sums as the commissioners award to make the partition equal, and the commissioners shall make their award accordingly, but the partition may not be established by the court until the sums so awarded are paid to the parties entitled to them, or secured to their satisfaction.
[261:107:1941; 1931 NCL § 9882.261]—(NRS A 1999, 2349)