NRS 375A.400 – Short title.

NRS 375A.400 to 375A.420, inclusive, may be cited as the Uniform Act on Interstate Compromise of Death Taxes. (Added to NRS by 1987, 2105)

NRS 375A.405 – “State” defined.

As used in NRS 375A.400 to 375A.420, inclusive, unless the context otherwise requires, “state” means any state, territory or possession of the United States, and the District of Columbia. (Added to NRS by 1987, 2105)

NRS 375A.410 – Compromise of tax with personal representative where residency of decedent in dispute.

The Department may compromise with the personal representative the tax, including any interest and penalty thereon, payable on the estate of any decedent who it is claimed was not a resident of this state at the time of his or her death. (Added to NRS by 1987, 2105)

NRS 375A.415 – Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

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 of compromise with the other taxing authorities […]

NRS 375A.420 – Interpretation of provisions.

NRS 375A.400 to 375A.420, 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, 2105)