Skip to main content
Find a Lawyer

Nevada Revised Statutes Title 32. Revenue and Taxation § 375A.100. Amount of tax

Current as of January 01, 2025 | Updated by Findlaw Staff

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 in this state at the time of death; and

(b) Intangible personal property of the decedent, or any interest therein, within or outside this state or otherwise subject to the jurisdiction of this state at the time of death.

2. Nonresident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes on:

(a) All real and tangible personal property of the decedent, or any interest therein, having a situs in this state at the time of death; and

(b) If the decedent is a nonresident of the United States, all intangible personal property, or any interest therein, in this state at the time of death, including all stock of a corporation organized under the laws of Nevada or which has its principal place of business or does the major part of its business in Nevada or of a federal corporation or national bank which has its principal place of business or does the major part of its business in Nevada, except:

(1) Savings accounts in savings and loan associations or savings banks operating under the authority of the Division of Financial Institutions of the Department of Business and Industry or the Federal Home Loan Bank; and

(2) Bank deposits, unless those deposits are held and used in connection with a business conducted or operated, in whole or in part, in Nevada.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 375A.100. Amount of tax - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-375a-100/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard