375B.240 - Liability for tax; time for payment.
375B.240 Liability for tax; time for payment. The tax imposed by NRS 375B.100:
1. Must be paid by the person liable for the tax. Liability for payment of the tax continues until the tax is paid.
2. Is due on or before the date the federal generation-skipping transfer tax imposed by 26 U.S.C. § 2601 is due.
(Added to NRS by 1989, 1497)