Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 375A.40 — Personal representative defined
Personal
representative means the personal representative of the decedent or, if there
is no personal representative appointed, qualified and acting within this
state, any person who is in actual or constructive possession of any property
included in the gross estate of the decedent.
Source: official text