Nevada Revised Statutes 375A.200 – Liability for tax; time for payment
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The tax imposed by NRS 375A.100:
Terms Used In Nevada Revised Statutes 375A.200
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Decedent: A deceased person.
1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.
2. Is due on the date of the decedent‘s death.
3. Is delinquent at the expiration of 9 months from the date on which it becomes due, if not paid within that time.