Nev. Rev. Stat. § 375A.105 — Determination of federal credit attributable to property situated in Nevada

NRS  375A.105    Determination of federal credit attributable to property
situated in Nevada.    If a decedent
leaves property having a situs in this state, and leaves other property having
a situs in another state, the portion of the federal credit which is
attributable to the property having a situs in Nevada must be determined in the
following manner:
1.  For the purpose of apportioning the
federal credit, the gross value of the property must be that value finally
determined for the purposes of the federal estate tax.
2.  The federal credit must be multiplied
by the percentage which the gross value of property having a situs in Nevada
bears to the gross value of the entire estate subject to federal estate tax.
3.  The product determined pursuant to
subsection 2 must be the portion of the federal credit which is attributable to
property having a situs in Nevada.

Payments and Determinations