{"data":{"id":"us-nv/nrs-375a.040","jurisdiction":"us-nv","citation":"NRS 375A.040","heading":"“Personal representative” defined.","body":"“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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 375A - TAX ON ESTATES","IMPOSITION, PAYMENT AND COLLECTION OF TAX","General Provisions"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375A.html#NRS375ASec040","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"ed3704d2bd7e7273746c18335d7c88560d02a1dcb7a0ddeed956c1b9949a1fad","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375a.035","next":"us-nv/nrs-375a.045"},"notice":"GroundRules: Original legal text. Not legal advice."}