Nev. Rev. Stat. § 375A.100 — Amount of tax

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.