{"data":{"id":"us-nv/nrs-375b.200","jurisdiction":"us-nv","citation":"NRS 375B.200","heading":"Determination of tax upon failure to file return or upon filing of false or fraudulent return.","body":"In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 375B - GENERATION-SKIPPING TRANSFER TAX","PAYMENTS AND DETERMINATIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375B.html#NRS375BSec200","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"772b9625dab523349998a92041096d5877f72d264c23d3b1178050e7e1934cf6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375b.190","next":"us-nv/nrs-375b.210"},"notice":"GroundRules: Original legal text. Not legal advice."}