Statute 151 140

If the value of the advancement is expressed in the conveyance, or in the charge thereof made by the decedent, or in the acknowledgment of the person receiving it, that value must be used in the distribution and division of the estate. Otherwise, the value must be estimated according to its value when given, as nearly as can be ascertained. [304:107:1941; 1931 NCL § 9882.304]—(NRS A 1999, 2344)