Nevada Code § 154.010

When estates escheat; escheated estates must be used for educational purposes
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An estate
escheats to and is vested in the State of Nevada for educational purposes if
any person dies or has died, within this State, seised of any real or personal
estate, and leaving no heirs, representatives or devisees capable of inheriting
or holding the estate, and in all cases where there is no owner of the estate
capable of holding it. Any balance remaining in a retired employees or
beneficiarys individual account under the Public Employees Retirement System
or the Judicial Retirement System established pursuant to chapter 1A of NRS is not an estate within the
meaning of this chapter.

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