Nev. Admin. Code § 375A.20 — 375A.20

NAC 375A.020    Documentation of tax due on transfer of certain taxable estates;
remittance of tax. ( NRS 360.090 , 375A.150 , 375A.800 )
1.  The documentation required pursuant to NRS 375A.150 includes, without
limitation:
(a) A copy of the first page of Form 706 of the
Internal Revenue Service;
(b) If the decedent owned any property in another
state, a copy of any pertinent schedules showing the allocation of property
belonging to each state and proof of payment for the portion of the estate tax
of each state;
(c) If a deferred payment plan has been accepted
and approved by the Internal Revenue Service, a copy of the deferred payment
plan and a copy of the acceptance and approval of the deferred payment plan by
the Internal Revenue Service; and
(d) A copy of each amended Form 706 of the Internal
Revenue Service, if any, and the appropriate reconciliation.
2.  A personal representative who is required
to file documentation with the department pursuant to NRS 375A.150 shall remit any
applicable tax, interest and penalty owed to the department pursuant to chapter 375A of NRS at the time he
files the documentation required pursuant to NRS 375A.150 .
(Added to NAC by Tax Comm’n by R182-99, eff. 5-16-2000)