NRS 375B.400 – Deposit, separate accounting and expenditure of proceeds.
1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund. 2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separately and may only be expended upon legislative appropriation. (Added to NRS by 1989, 1500)
NRS 375B.410 – Authorized use of proceeds.
The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance. (Added to NRS by 1989, 1500; A 1993, 399; 2005, 366)
NRS 376A.010 – Definitions.
As used in this chapter, unless the context otherwise requires: 1. “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by […]
NRS 376A.020 – Adoption of open-space plan in certain counties. [Effective through September 30, 2029.] Adoption of open-space plan in certain counties. [Effective October 1, 2029.]
1. The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for: (a) The development and use of open-space land for a period of 20 years; (b) The financing for the acquisition of open-space land; and […]
NRS 376A.030 – Authority of board of county commissioners following adoption of open-space plan.
1. If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may: (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and […]
NRS 375B.300 – Action to enforce claim for tax.
The State may enforce its claim for any tax imposed by NRS 375B.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien. (Added to NRS by 1989, 1498)
NRS 375B.310 – Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.
1. The tax imposed by NRS 375B.100 becomes a lien upon the generation-skipping transfer on the date of the transfer and remains as such until the tax, interest and penalties owed to the State are paid or the lien is otherwise discharged. 2. If a person who is liable for the generation-skipping transfer tax transfers […]
NRS 375B.320 – Warrant for enforcement of lien; levy and sale.
At any time within 10 years after a person is delinquent in the payment of any tax imposed pursuant to NRS 375B.100 or the interest or penalty thereon, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a warrant for the enforcement […]
NRS 375B.330 – Fees, commissions and expenses for enforcement of lien.
1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Department, and not the court, shall approve the fees for publication in a newspaper. 2. The fees, commissions and […]
NRS 375B.340 – Writ of execution for enforcement of judgment.
1. At any time after the tax imposed by NRS 375B.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax. 2. The writ must be executed against any property of the person liable for payment of the tax, or against any […]