Nevada Statutes
§ 375A.885 — Jurisdiction where decedent not a resident of Nevada
Nevada § 375A.885
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 375ATax
JURISDICTION OF DISTRICT COURT TO HEAR AND DETERMINE
DISPUTES RELATING TO TAX
This text of Nevada § 375A.885 (Jurisdiction where decedent not a resident of Nevada) 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. § 375A.885 (2026).
Text
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.
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Legislative History
(Added to NRS by 1987, 2109 )
Nearby Sections
15
§ 375A.010
Definitions§ 375A.015
“Decedent” and “transferor” defined§ 375A.025
“Federal credit” defined§ 375A.030
“Gross estate” defined§ 375A.040
“Personal representative” defined§ 375A.050
“Taxable estate” defined§ 375A.055
“Transfer” defined§ 375A.060
“Transferee” defined§ 375A.100
Amount of tax§ 375A.155
Return: Extension of time for filing§ 375A.160
Filing of amended return; additional taxCite This Page — Counsel Stack
Bluebook (online)
Nevada § 375A.885, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/375A.885.