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.