Nev. Rev. Stat. § 375A.640 — Agreement of compromise authorized

If
an election is made and not rejected, the Department may enter into a written
agreement with the other taxing officials involved and with the executors to
accept a certain sum in full payment of any death taxes, together with interest
and penalties, that may be due this state. This agreement must fix the amount
to be paid the other states involved in the dispute.