Nevada Code § 150.380

Apportionment of tax and expenses imposed and incurred on property located or administered in this State in estate of nonresident
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Tax imposed and expenses incurred by reason of
inclusion for tax purposes of property located or administered in this State,
in the estate of a nonresident of this State, shall be apportioned in
accordance with the law of the decedents domicile, applicable to property
located therein.

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