Nev. Rev. Stat. § 375A.885 — Jurisdiction where decedent not a resident of Nevada

In the case of a decedent who was not a
resident of this state at the time of his or her death, the district court of
the county in which the decedent’s real property is situated, or, if he or she
had no real property in this state, the district court of the county in which
any of his or her personal property is situated, has jurisdiction to hear and
determine all questions relative to any tax imposed by this chapter. If the
decedent leaves property in more than one county, the district court of the
county whose jurisdiction is first invoked has exclusive jurisdiction.