Nevada Code § 150.360

Court order directing amounts of tax to be charged against or paid by takers of estate
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1. The court, upon making a determination
as provided in NRS 150.290 to 150.380 , inclusive, shall enter an order
directing the personal representative or other fiduciary to charge the
determined amounts against the persons against whom the tax has been prorated
insofar as the personal representative or other fiduciary is in possession of
property or interests of those persons against whom the charge may be made, and
summarily directing all other persons against whom the tax has been prorated or
who are in possession of property or interests of those persons to make payment
of the determined amounts to the personal representative or other fiduciary.
2. The orders may be preliminary,
intermediate or final.
3. If the personal representative or other
fiduciary holds property of a person liable to apportionment which is
insufficient to satisfy the determined amount, the court may direct that the
balance be paid by the person liable.
4. If it appears that the personal
representative or other fiduciary cannot recover the amount apportioned against
any person, the amount not recovered must be charged in such manner as the
court may determine.
5. If an overpayment is made the court may
direct appropriate reimbursement.

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