Nevada Revised Statutes 375B.050 – ‘Person liable’ defined
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The ‘person liable’ for paying the generation-skipping transfer tax is the person having ‘personal liability’ pursuant to 26 U.S.C. § 2603.
Terms Used In Nevada Revised Statutes 375B.050
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039