{"data":{"id":"us-nv/nrs-375b.100","jurisdiction":"us-nv","citation":"NRS 375B.100","heading":"Amount of tax imposed.","body":"1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at the same time as and as a result of the death of a person in the amount of the maximum credit allowable against the federal generation-skipping transfer tax for the payment of state generation-skipping transfer taxes.\n2. The tax imposed by subsection 1 is reduced by the apportioned amount of the generation-skipping transfer taxes collected by another state.","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#NRS375BSec100","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"f79397105ba3bc3771a4594ecba802629a28986a8157857fe1aed6df9fb7c633","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375b.050","next":"us-nv/nrs-375b.110"},"notice":"GroundRules: Original legal text. Not legal advice."}