NRS 375B.200 – Determination of tax upon failure to file return or upon filing of false or fraudulent return.
In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time. (Added to NRS by 1989, 1497)
NRS 375B.210 – Determination of deficiency: Generally.
1. In a case not involving a false or fraudulent return or failure to file a return, if the Department determines at any time after the tax is due, but not later than 4 years after the return is filed unless a longer period is provided by federal law, that the tax disclosed in any […]
NRS 375B.220 – Determination of deficiency: Correction of erroneous determination.
If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount. (Added to NRS by 1989, 1497)
NRS 375B.230 – Determination of deficiency: Appeal; action for modification of tax; notice of determination.
1. If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245. If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, […]
NRS 375B.240 – Liability for tax; time for payment.
The tax imposed by NRS 375B.100: 1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid. 2. Is due on or before the date the federal generation-skipping transfer tax imposed by 26 U.S.C. § 2601 is due. (Added to NRS by 1989, […]
NRS 375B.250 – Interest on delinquent payments.
1. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after the due date, the tax bears interest at the rate set by the Executive Director, from the due date of the return. 2. The Executive Director shall set and maintain the rate of interest for late payments at the […]
NRS 375B.260 – Payment to be applied to interest, penalty and tax.
Every payment received by the Department on the tax imposed by NRS 375B.100 must be applied: 1. To any interest due on the tax; 2. To any penalty; and 3. If there is any balance, to the tax itself, in that order. (Added to NRS by 1989, 1498)
NRS 375B.270 – Bond for payment of tax.
1. If any person who is liable for the tax fails to pay any portion of the tax imposed by NRS 375B.100 on or before the date the tax is due, he or she must, on motion of the Department, be required by the district court having jurisdiction over the generation-skipping transfer to execute a […]
NRS 375B.280 – Refund of overpayment.
1. Whenever the Department determines that an overpayment of the tax due pursuant to NRS 375B.100 has been made, the person who made payment or his or her estate is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that he or she is entitled to a […]
NRS 375B.190 – Penalty for failure to file timely return; waiver.
If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified in NRS 375B.160, the person liable for the tax shall pay, except as otherwise provided in NRS 360.232 and 360.320, and in addition to the interest provided in NRS 375B.250, a penalty equal to […]