NRS 375A.450 – Short title.
NRS 375A.450 to 375A.510, inclusive, may be cited as the Uniform Act on Interstate Arbitration of Death Taxes. (Added to NRS by 1987, 2105)
NRS 375A.455 – Definitions.
As used in NRS 375A.450 to 375A.510, inclusive, unless the context otherwise requires: 1. “Board” means the board of arbitrators selected pursuant to NRS 375A.460. 2. “State” means any state, territory or possession of the United States, and the District of Columbia. (Added to NRS by 1987, 2105)
NRS 375A.460 – Interstate agreement for submission of controversy to board of arbitrators authorized where domicile of decedent in dispute; selection of board.
If the Department claims that a decedent was domiciled in this state at the time of his or her death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the Department may enter into a written agreement with the other taxing authorities and with […]
NRS 375A.465 – Hearings of board.
The board shall hold hearings at such times and places as it may determine, upon reasonable notice to the parties to the agreement, all of whom are entitled to be heard, to present evidence and to examine and cross-examine witnesses. (Added to NRS by 1987, 2106)
NRS 375A.470 – Powers of board relating to hearings.
The board may administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this […]
NRS 375A.475 – Determination of domicile of decedent.
The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose. (Added to NRS by 1987, 2106)
NRS 375A.480 – Board to act by majority vote.
Except as provided in NRS 375A.470 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding must be determined by majority vote of the board. (Added to NRS by 1987, 2106)
NRS 375A.485 – Determination, record and agreement to be filed with taxing authorities.
The Department, the board or the executor or administrator shall file the determination of the board as to domicile, the record of the board’s proceedings and the agreement or a duplicate of the agreement entered into pursuant to NRS 375A.460, with the authority having jurisdiction to determine the death taxes in the state determined to […]
NRS 375A.490 – Interest for nonpayment of taxes.
If it is determined by the board that the decedent died domiciled in this state, interest, if otherwise imposed by law, for nonpayment of death taxes between the date of the agreement and of filing of the determination of the board as to domicile, must not exceed 12 percent per annum. (Added to NRS by […]
NRS 375A.495 – Compromise by parties to agreement not precluded.
The provisions of NRS 375A.450 to 375A.510, inclusive, do not prevent a written compromise at any time, if otherwise lawful, by all parties to the agreement made pursuant to NRS 375A.460, fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes. (Added to NRS by 1987, […]
NRS 375A.500 – Compensation and expenses of board.
The compensation and expenses of the members of the board and its employees may be agreed upon among those members and the executor or administrator, and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed […]
NRS 375A.505 – Reciprocal application.
NRS 375A.450 to 375A.510, inclusive, apply only to cases in which each of the states involved has a law identical with or substantially similar to NRS 375A.450 to 375A.510, inclusive. (Added to NRS by 1987, 2107)
NRS 375A.510 – Interpretation of provisions.
NRS 375A.450 to 375A.510, inclusive, must be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact them. (Added to NRS by 1987, 2107)