Nevada § 375A.685 - Compromise of tax with executor and taxing officials
Full text of Nevada Nevada Revised Statutes § 375A.685 — Compromise of tax with executor and taxing officials, with citation guidance and answers to common questions.
§ 375A.685. Compromise of tax with executor and taxing officials
Notwithstanding the commencement of a legal action for determination of domicile within
this state or the commencement of an arbitration proceeding, the Department may in
any case enter into a written agreement with the other taxing officials involved and
with the executors to accept a certain sum in full payment of any death tax, together
with interest and penalties, that may be due this state at any time before that proceeding
is concluded. The agreement shall be deemed to fix the amount to be paid the other states involved
in the dispute. Upon the filing of the agreement with the Department, an assessment must be made as
provided in that agreement. The assessment finally and conclusively fixes the amount of death tax due this state.
If the aggregate amount payable under the agreement or under an agreement made in
accordance with the provisions of NRS 375A.640 to the states involved is less than the minimum credit allowable to the estate against
the federal estate tax, the executor shall also pay to this state the same percentage
of the difference between that aggregate amount and the amount of the credit as the
amount payable to this state under the agreement bears to the aggregate amount.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375A.685
What does Nevada Revised Statutes § 375A.685 cover?
Section 375A.685 ("Compromise of tax with executor and taxing officials") 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.685?
A common citation format is "Nevada Revised Statutes § 375A.685" (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.685 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.