375B.380 - Suits for collection in other states authorized; suits for collection by officers of other states authorized.

375B.380  Suits for collection in other states authorized; suits for collection by officers of other states authorized.  The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, under the great seal of that state, that an officer thereof has authority to collect its generation-skipping transfer tax is conclusive evidence of the authority of that officer in any suit for the collection of those taxes in any court of this state.

      (Added to NRS by 1989, 1499)

      NRS 375B.390  Remedies of State cumulative; no election of remedies.  The remedies of the State for the enforcement of the tax imposed by NRS 375B.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which provision is made.

      (Added to NRS by 1989, 1500)