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).

375B.010
Definitions. 375B.020
“Direct skip” defined. 375B.030
“Federal credit” defined. 375B.040
“Generation-skipping transfer” defined. 375B.050
“Person liable” defined.

May 26, 2025

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

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Location: https://nevada.public.law/statutes/nrs_375b.050

Original Source: Section 375B.050 — “Person liable” defined., https://www.leg.state.nv.us/NRS/NRS-375B.html#NRS375BSec050 (last accessed May 10, 2025).

NRS 375B.050 “Person liable” defined.

NRS 375B.050
“Person liable” defined.