Home/Nevada/Statutes/Title 32: REVENUE AND TAXATION/Ch. 375B: Generation-Skipping/: GENERAL PROVISIONS/§ 375B.020
Nevada Statutes

§ 375B.020 — “Direct skip” defined

Nevada § 375B.020
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 375BGeneration-Skipping
GENERAL PROVISIONS

This text of Nevada § 375B.020 (“Direct skip” defined) 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. § 375B.020 (2026).

Text

“Direct skip” means a transfer as defined in 26 U.S.C. § 2612.

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Related

§ 2612
26 U.S.C. § 2612

Legislative History

(Added to NRS by 1989, 1495 )

Nearby Sections

15
§ 375B.010
Definitions
§ 375B.020
“Direct skip” defined
§ 375B.030
“Federal credit” defined
§ 375B.040
“Generation-skipping transfer” defined
§ 375B.050
“Person liable” defined
§ 375B.100
Amount of tax imposed
§ 375B.110
Determination of federal credit attributable to certain property situated in Nevada
§ 375B.150
Return: Person liable for payment required to file; time for filing; regulations
§ 375B.160
Return: Extension of time for filing
§ 375B.170
Filing of amended return; additional tax
§ 375B.180
Determination of tax due: Person liable to give notice of determination; additional tax; acceptance of determination by United States
§ 375B.190
Penalty for failure to file timely return; waiver
§ 375B.200
Determination of tax upon failure to file return or upon filing of false or fraudulent return
§ 375B.210
Determination of deficiency: Generally
§ 375B.220
Determination of deficiency: Correction of erroneous determination
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Bluebook (online)
Nevada § 375B.020, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/375B.020.