NRS 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing.

NV Rev Stat § 375A.415 (2019) (N/A)
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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.

(Added to NRS by 1987, 2105)