Nevada Administrative Code Chapter 375A - Tax on Estates (Repealed) Nevada Administrative Code Chapter 377 - City-County Relief Tax
1. NAC Chapter 375A – Tax on Estates (Repealed)
Overview
Chapter 375A originally dealt with the taxation of estates in Nevada.
Its purpose was to provide guidance on how estates should be taxed, including filing requirements, exemptions, and valuation methods.
The chapter has since been repealed, meaning it is no longer in effect.
Key Points Before Repeal
Estate Tax Imposition
Applied to estates of deceased persons exceeding a certain value threshold.
The tax was calculated based on the net value of the estate after deductions.
Exemptions
Certain transfers, such as those to surviving spouses or charitable organizations, were often exempt.
Filing Requirements
Executors or administrators of estates had to file tax returns within a specified period after death.
Payments of estate tax were typically required before final distribution of assets.
Repeal
The estate tax was abolished in Nevada, which is why Chapter 375A is no longer active.
Nevada is now one of the states with no state-level estate or inheritance tax, so estates are taxed only at the federal level if applicable.
Summary: NAC Chapter 375A is historical and primarily of interest for reference to estates taxed prior to its repeal.
2. NAC Chapter 377 – City-County Relief Tax
Overview
Chapter 377 governs the City-County Relief Tax (CCRT) in Nevada.
This is a local tax levied to provide financial relief for city and county services, often tied to gaming or other revenue sources.
Purpose
The tax is intended to support local government functions, such as:
Public safety
Infrastructure maintenance
General municipal and county services
Applicability
Who pays: Businesses or individuals subject to the tax, often including:
Gaming establishments
Certain commercial enterprises
Scope: The tax may vary depending on city or county ordinances and is collected by local authorities under state regulation.
Administration
Filing
Taxpayers must submit reports detailing their taxable activity or revenue.
The reports are usually periodic (monthly, quarterly, or annually depending on local rules).
Rates
The rate of the City-County Relief Tax is defined by state statutes or local ordinances.
Some businesses may have special exemptions or reduced rates based on local policies.
Use of Funds
Collected funds go directly to city or county treasuries.
Funds are earmarked for general public relief and may include support for infrastructure, emergency services, or public welfare programs.
Enforcement
Local authorities ensure compliance through audits and penalties.
Failure to pay the tax can result in fines, interest, or legal action.
3. Key Differences Between 375A and 377
| Feature | NAC 375A – Tax on Estates | NAC 377 – City-County Relief Tax |
|---|---|---|
| Status | Repealed | Active |
| Purpose | Tax on estates of deceased persons | Financial support for cities/counties |
| Who Pays | Executors of estates | Businesses/individuals subject to local tax |
| Administered By | State tax authorities | Local city or county authorities |
| Scope | Estate value after deductions | Revenue-generating businesses, primarily gaming and commercial activities |
Summary:
Chapter 375A is a historical law that applied estate taxes in Nevada but has been repealed. Nevada currently has no state estate tax.
Chapter 377 governs the City-County Relief Tax, which is an ongoing local tax designed to fund municipal and county services.
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