150.300 - Definitions.

150.300  Definitions.  As used in NRS 150.290 to 150.380, inclusive, unless the context otherwise requires:

1.  “Gross estate” or “estate” means all property included for federal estate tax purposes in determining the federal estate tax pursuant to the federal estate tax law.

2.  “Person interested in the estate” means any person who receives or is the beneficiary of any property transferred pursuant to a transfer which is subject to a tax imposed by any federal estate tax law, now existing or hereafter enacted.

(Added to NRS by 1957, 228; A 1999, 2338)