Nev. Rev. Stat. § 375A.415 — Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing

NRS  375A.415    Interstate agreement of compromise authorized; contents and
filing of agreement; time for payment of tax after filing.    If the Department claims that a decedent was
domiciled in this state at the time of his or her death and the taxing
authorities of another state or states make a like claim on behalf of their
state or states, the Department may enter into a written agreement of
compromise with the other taxing authorities and the executor or administrator
that a certain sum will be accepted in full satisfaction of any and all death
taxes imposed by this state, including any interest to the date of filing the
agreement. The agreement must also fix the amount to be accepted by the other
states in full satisfaction of death taxes. The executor or administrator is
hereby authorized to make that agreement. Either the Department or the executor
or administrator shall file the agreement, or a duplicate, with the Department.
The tax shall be deemed conclusively fixed as provided in the agreement. Unless
the tax is paid within 90 days after filing the agreement, interest accrues
upon the amount fixed in the agreement but the time between the decedent’s
death and the filing must not be included in computing the interest.