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.
Last modified: February 25, 2006