NRS 375B.050
“Person liable” defined.


The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603.
IMPOSITION OF TAX

Source: Section 375B.050 — “Person liable” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-375B.­html#NRS375BSec050 (accessed May 26, 2025).

May 26, 2025

§ 375B.050. “Person liable” defined.'s source at nv​.us