Nev. Rev. Stat. § 375A.685
Notwithstanding the commencement of a legal action for determination of domicile within this state or the commencement of an arbitration proceeding, the Department may in any case enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state at any time before that proceeding is concluded. The agreement shall be deemed to fix the amount to be paid the other states involved in the dispute. Upon the filing of the agreement with the Department, an assessment must be made as provided in that agreement. The assessment finally and conclusively fixes the amount of death tax due this state. If the aggregate amount payable under the agreement or under an agreement made in accordance with the provisions of NRS 375A.640 to the states involved is less than the minimum credit allowable to the estate against the federal estate tax, the executor shall also pay to this state the same percentage of the difference between that aggregate amount and the amount of the credit as the amount payable to this state under the agreement bears to the aggregate amount.
NRS 375A.685