Nevada § 375A.635 - Election to invoke provisions; notice of election; effect of executor's rejection or failure to reject election

§ 375A.635. Election to invoke provisions; notice of election; effect of executor's rejection or failure to reject election

1. If this state and one or more other states each claims that it was the domicile

of a decedent at his or her death, at any time before the commencement of legal action

for determination of domicile within this state or within 60 days thereafter, any

executor, or the taxing official of any such state, may elect to invoke the provisions

of NRS 375A.600 to 375A.690 , inclusive. The executor or taxing official shall send a notice of that election by registered

mail, return receipt requested, to the taxing official of each such state and to each

executor, ancillary administrator and interested person. 2. Within 40 days after the receipt of the notice of election, any executor may reject

that election by sending a notice, by registered mail, return receipt requested, to

all persons originally required to be sent a notice of election. When an election has been rejected by an executor, no further proceedings must be

had under NRS 375A.600 to 375A.690 , inclusive. If the election is not rejected within the 40-day period, the dispute as to death

taxes must be determined solely as provided in NRS 375A.600 to 375A.690 , inclusive. No other proceedings to determine or assess those death taxes must thereafter be maintained

in any court of this state or any other state.