Nevada Revised Statutes 375B.240 – Liability for tax; time for payment
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The tax imposed by NRS 375B.100:
Terms Used In Nevada Revised Statutes 375B.240
- 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
1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid.
2. Is due on or before the date the federal generation-skipping transfer tax imposed by 26 U.S.C. § 2601 is due.