Nevada § 150.300 Definitions

Nevada Statutes

§ 150.300 — Definitions

Nevada § 150.300

Title 12WILLS AND ESTATES OF DECEASED PERSONS

Ch. 150Compensation

APPORTIONMENT OF FEDERAL ESTATE TAX

This text of Nevada § 150.300 (Definitions) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 150.300 (2026).

Text

As used in NRS 150.290 to 150.380, inclusive, unless the context otherwise requires:

1.“Gross estate” or “estate” means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.

2.“Person interested in the estate” means any person who receives or is the beneficiary of any property transferred pursuant to a transfer which is subject to a tax imposed by any federal estate tax law, now existing or hereafter enacted.

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As used in NRS 150.290 to 150.380, inclusive, unless the context otherwise requires:
1. “Gross estate” or “estate” means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.
2. “Person interested in the estate” means any person who receives or is the beneficiary of any property transferred pursuant to a transfer which is subject to a tax imposed by any federal estate tax law, now existing or hereafter enacted.