Nev. Rev. Stat. § 375A.475
Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose.
NRS 375A.475