Amount of tax imposed.

Nev. Rev. Stat. § 375B.100
in effect
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1. Except as otherwise provided in subsection 2, a tax is hereby imposed on the generation-skipping transfer other than a direct skip, that occurs at the same time as and as a result of the death of a person in the amount of the maximum credit allowable against the federal generation-skipping transfer tax for the payment of state generation-skipping transfer taxes. 2. The tax imposed by subsection 1 is reduced by the apportioned amount of the generation-skipping transfer taxes collected by another state.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-375B.htmlFetched: 10/4/2026

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