Nevada § 375A.415 - Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing
Full text of Nevada Nevada Revised Statutes § 375A.415 — Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing, with citation guidance and answers to common questions.
§ 375A.415. Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing
If the Department claims that a decedent was domiciled in this state at the time of
his or her death and the taxing authorities of another state or states make a like
claim on behalf of their state or states, the Department may enter into a written
agreement of compromise with the other taxing authorities and the executor or administrator
that a certain sum will be accepted in full satisfaction of any and all death taxes
imposed by this state, including any interest to the date of filing the agreement.
The agreement must also fix the amount to be accepted by the other states in full
satisfaction of death taxes. The executor or administrator is hereby authorized to make that agreement. Either the Department or the executor or administrator shall file the agreement, or
a duplicate, with the Department. The tax shall be deemed conclusively fixed as provided in the agreement. Unless the tax is paid within 90 days after filing the agreement, interest accrues
upon the amount fixed in the agreement but the time between the decedent's death and
the filing must not be included in computing the interest.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375A.415
What does Nevada Revised Statutes § 375A.415 cover?
Section 375A.415 ("Interstate agreement of compromise authorized; contents and filing of agreement; time for payment of tax after filing") 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 § 375A.415?
A common citation format is "Nevada Revised Statutes § 375A.415" (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 § 375A.415 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.