Nevada § 150.320 - Direction for apportionment of estate tax: Precedence; limitation
Full text of Nevada Nevada Revised Statutes § 150.320 — Direction for apportionment of estate tax: Precedence; limitation, with citation guidance and answers to common questions.
§ 150.320. Direction for apportionment of estate tax: Precedence; limitation
1. A testator, settlor, or possessor of any appropriate power of appointment may direct
how the estate tax shall be apportioned or allocated or grant a discretionary power
to another so to direct. Any such direction shall take precedence insofar as the direction provides for the
payment of the estate tax or any part thereof from property the disposition of which
can be controlled by the instrument containing the direction or delegating the power
to another. 2. Any direction as to apportionment or nonapportionment of the tax, whether contained
in a will or in a nontestamentary instrument, shall be limited in its operation to
the property passing thereunder unless such will or instrument otherwise directs.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 150.320
What does Nevada Revised Statutes § 150.320 cover?
Section 150.320 ("Direction for apportionment of estate tax: Precedence; limitation") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 150.320?
A common citation format is "Nevada Revised Statutes § 150.320" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 150.320 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.