Nev. Rev. Stat. § 375A.305 — Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien

NRS  375A.305    Tax becomes lien on estate of decedent; personal liability for
failure to pay tax; attachment and expiration of lien.
1.  The tax imposed by NRS 375A.100 becomes a lien upon the
gross estate of the decedent on the date of death and remains as such until the
tax, interest and penalties owed to the State are paid or the lien is otherwise
discharged.
2.  If the tax is not paid when due, the
person who had possession of the property of the gross estate on the date of
death of the decedent is personally liable for the tax. If the person who is
liable for the tax transfers property of the gross estate to a bona fide
purchaser or holder of a security interest, the lien imposed by subsection 1
attaches at the moment of the transfer to all of the property of the person who
is liable for the tax including property the person acquires after the
transfer, except the property which is transferred to a bona fide purchaser or
a holder of a security interest. The lien does not attach to any property
transferred to a bona fide purchaser or a holder of a security interest but it
attaches to the consideration received for the property by the person who is
liable for the tax.
3.  If the lien is not extinguished or
otherwise released or discharged, it expires 10 years after the date a
determination of deficiency is issued if, within that period, no notice of the
lien has been recorded or filed as provided in NRS 360.450 .
4.  Except as otherwise provided in this
section, the provisions of NRS 360.420
to 360.560 , inclusive, apply to the
lien.