“Person liable” defined.

Nev. Rev. Stat. § 375B.050
in effect
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The “person liable” for paying the generation-skipping transfer tax is the person having “personal liability” pursuant to 26 U.S.C. § 2603.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-375B.htmlFetched: 10/4/2026

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