Nev. Rev. Stat. § 375A.650 — Board of arbitration to be appointed

If
only this state and one other state are involved, the Department and the taxing
official of the other state shall each appoint a member of a board of
arbitration, and these members shall appoint the third member of the board. If
this state and more than one other state are involved, the taxing officials
thereof shall agree upon the authorities charged with the duty of administering
the laws relating to death taxes in three states not involved in the dispute
and each of these authorities shall appoint a member of the board of
arbitration. The board shall select one of its members as chair.