Nev. Rev. Stat. § 375A.610 — “Death tax” defined

“Death
tax” means any tax levied by a state on account of the transfer or shifting of
economic benefits in property at death, or in contemplation thereof, or
intended to take effect in possession or enjoyment at or after death, whether
denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate
tax,” “death duty,” “death dues” or otherwise.