Statute 375a 610

'Death tax' means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an 'inheritance tax,' 'transfer tax,' 'succession tax,' 'estate tax,' 'death duty,' 'death dues' or otherwise. (Added to NRS by 1987, 2107)