{"data":{"id":"us-nv/nrs-375a.045","jurisdiction":"us-nv","citation":"NRS 375A.045","heading":"“Resident” and “resident decedent” defined.","body":"“Resident” or “resident decedent” means a decedent who was domiciled in Nevada at the time of his or her death.","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#NRS375ASec045","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"c888df643121b69dc8c76e6ac4cc1ca2821a8bf42f734f835dfd9b69bfa8a333","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375a.040","next":"us-nv/nrs-375a.050"},"notice":"GroundRules: Original legal text. Not legal advice."}