GroundRules
Browse Nevada
Read the original sections, or search by topic.
- NRS 375.130 · Power of county recorder to audit records and issue subpoenas.
- NRS 375.140 · Audits by county recorder: Notification of taxpayer and extension of date for completion.
- NRS 375.150 · Refund to taxpayer after audit.
- NRS 375.160 · Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
- 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.
- NRS 375.180 · Manner of service of process.
- NRS 375.190 · Extension of lien.
- NRS 375.200 · Warrant: Issuance; effect.
- NRS 375.210 · Fees for services of sheriff or constable; approval of fees for publication.
- NRS 375.220 · Cases of priority; subordination to prior recorded lien and certain other debts.
- NRS 375.230 · Evidentiary effect of certificate of release.
- NRS 375.240 · Citation of NRS 375.250
- NRS 375.250 · Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.
- NRS 375.260 · Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.
- NRS 375.270 · Provision of instructions to taxpayer.
- NRS 375.280 · Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.
- NRS 375.290 · Refund to taxpayer of overpayment together with payment of interest.
- NRS 375.300 · Provision of response to request submitted by taxpayer.
- NRS 375.310 · Petition for refund; appeal of denial of refund.
- NRS 375.320 · Appeal of decision of county recorder.
- NRS 375.330 · Waiver of tax, penalty and interest.
- NRS 375A.010 · Definitions.
- NRS 375A.015 · “Decedent” and “transferor” defined.
- NRS 375A.025 · “Federal credit” defined.
- NRS 375A.030 · “Gross estate” defined.
- NRS 375A.035 · “Nonresident” and “nonresident decedent” defined.
- NRS 375A.040 · “Personal representative” defined.
- NRS 375A.045 · “Resident” and “resident decedent” defined.
- NRS 375A.050 · “Taxable estate” defined.
- NRS 375A.055 · “Transfer” defined.
- NRS 375A.060 · “Transferee” defined.
- NRS 375A.100 · Amount of tax.
- NRS 375A.105 · Determination of federal credit attributable to property situated in Nevada.
- NRS 375A.150 · Return: Personal representative required to file; time for filing; regulations.
- NRS 375A.155 · Return: Extension of time for filing.
- NRS 375A.160 · Filing of amended return; additional tax.
- NRS 375A.165 · Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.
- NRS 375A.170 · Penalty for failure to file timely return.
- NRS 375A.175 · Determination of tax upon failure to file return or upon filing of false or fraudulent return.
- NRS 375A.180 · Determination of deficiency: Generally.
- NRS 375A.185 · Determination of deficiency: Correction of erroneous determination.
- NRS 375A.190 · Determination of deficiency: Notice of determination.
- NRS 375A.195 · Determination of deficiency: Appeal; action for modification of tax.
- NRS 375A.200 · Liability for tax; time for payment.
- NRS 375A.205 · Interest on delinquent payments.
- NRS 375A.210 · Payment to be applied to interest, penalty and tax.
- NRS 375A.215 · Bond for payment of tax.
- NRS 375A.220 · Refund of overpayment.
- NRS 375A.225 · Interest on overpayment.
- NRS 375A.300 · Action to enforce claim for tax.
- NRS 375A.305 · Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien.
- NRS 375A.310 · Warrant for enforcement of lien; levy and sale.
- NRS 375A.315 · Fees, commissions and expenses for enforcement of lien.
- NRS 375A.320 · Writ of execution for enforcement of judgment.
- NRS 375A.325 · Time for commencement of proceedings for collection.
- NRS 375A.330 · Certificate of Department prima facie evidence in proceeding for collection.
- NRS 375A.335 · Action to prevent or enjoin collection of tax barred.
- NRS 375A.340 · Suits for collection in other states authorized; suits for collection by officials of other states authorized.
- NRS 375A.345 · Remedies of State cumulative; no election of remedies.
- NRS 375A.400 · Short title.
- NRS 375A.405 · “State” defined.
- NRS 375A.410 · Compromise of tax with personal representative where residency of decedent in dispute.
- NRS 375A.415 · Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.
- NRS 375A.420 · Interpretation of provisions.
- NRS 375A.450 · Short title.
- NRS 375A.455 · Definitions.
- NRS 375A.460 · Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.
- NRS 375A.465 · Hearings of board.
- NRS 375A.470 · Powers of board relating to hearings.
- NRS 375A.475 · Determination of domicile of decedent.
- NRS 375A.480 · Board to act by majority vote.
- NRS 375A.485 · Determination, record and agreement to be filed with taxing authorities.
- NRS 375A.490 · Interest for nonpayment of taxes.
- NRS 375A.495 · Compromise by parties to agreement not precluded.
- NRS 375A.500 · Compensation and expenses of board.
- NRS 375A.505 · Reciprocal application.
- NRS 375A.510 · Interpretation of provisions.
- NRS 375A.600 · Definitions.
- NRS 375A.605 · “Board” defined.
- NRS 375A.610 · “Death tax” defined.
- NRS 375A.615 · “Executor” defined.
- NRS 375A.620 · “Interested person” defined.
- NRS 375A.625 · “State” defined.
- NRS 375A.630 · “Taxing official” defined.
- NRS 375A.635 · Election to invoke provisions; notice of election; effect of executor’s rejection or failure to reject election.
- NRS 375A.640 · Agreement of compromise authorized.
- NRS 375A.645 · Domicile to be determined pursuant to provisions in absence of agreement.
- NRS 375A.650 · Board of arbitration to be appointed.
- NRS 375A.655 · Hearings of board.
- NRS 375A.660 · Powers of board relating to hearings.
- NRS 375A.665 · Rules of evidence applicable.
- NRS 375A.670 · Determination of domicile; failure to render determination.
- NRS 375A.675 · Compensation and expenses of board.
- NRS 375A.680 · Determination and record to be filed with taxing authorities.
- NRS 375A.685 · Compromise of tax with executor and taxing officials.
- NRS 375A.690 · Interest and penalty for nonpayment of tax.
- NRS 375A.700 · Deposit of proceeds.
- NRS 375A.705 · Money received by Nevada System of Higher Education: Separate accounting; investment; expenditure.
- NRS 375A.710 · Committee on the Estate Tax Account for the Endowment of the Nevada System of Higher Education: Creation; composition; terms of members; duties.
- NRS 375A.800 · Power of Department to adopt regulations.