Nevada Revised Statutes Title 32. Revenue and Taxation § 375A.200. Liability for tax; time for payment

1. Must be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.

2. Is due on the date of the decedent's death.

3. Is delinquent at the expiration of 9 months from the date on which it becomes due, if not paid within that time.