Nev. Rev. Stat. § 375A.200 — Liability for tax; time for payment

The
tax imposed by NRS 375A.100 :
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.