NRS 375A.100 – Amount of tax.

A tax is hereby imposed on the transfer of the taxable estate of a: 1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on all: (a) Real and tangible personal property of the decedent, or any interest therein, having a situs […]

NRS 375A.105 – Determination of federal credit attributable to property situated in Nevada.

If a decedent leaves property having a situs in this state, and leaves other property having a situs in another state, the portion of the federal credit which is attributable to the property having a situs in Nevada must be determined in the following manner: 1. For the purpose of apportioning the federal credit, the […]