NRS 375A.215
Bond for payment of tax.
1.
If any personal representative fails to pay any tax imposed by NRS 375A.100 for which he or she is liable before the date the tax becomes delinquent, he or she must, on motion of the Department, be required by the district court having jurisdiction over the estate to execute a bond to the State of Nevada in an amount equal to twice the amount of the tax, with such sureties as the court may approve, conditioned for the payment of the tax, plus interest on the tax at the rate of interest set by the Executive Director pursuant to NRS 375A.205 commencing on the date the tax became delinquent, unless otherwise provided in NRS 360.232 or 360.320. The bond must be executed within a certain time to be fixed by the court and specified in the bond.2.
The bond must be filed in the office of the clerk of the court, and a certified copy must be immediately transmitted to the Department.3.
If the bond is not filed within 20 days after the date of the filing of the order requiring it, the letters of the personal representative affected must be revoked upon motion of the Department.
Source:
Section 375A.215 — Bond for payment of tax., https://www.leg.state.nv.us/NRS/NRS-375A.html#NRS375ASec215.