{"data":{"id":"us-nv/nrs-375b.050","jurisdiction":"us-nv","citation":"NRS 375B.050","heading":"“Person liable” defined.","body":"The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 375B - GENERATION-SKIPPING TRANSFER TAX","IMPOSITION OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375B.html#NRS375BSec050","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"012dfd9d25a6ea6c491c0f0f045a78d50210e6f1f1f3ff384fa28a346d6294e0","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375b.040","next":"us-nv/nrs-375b.100"},"notice":"GroundRules: Original legal text. Not legal advice."}