Who must file for Estate Taxes in Nevada? Nevada filing is required in accordance with Nevada law NRS 375.Tax becomes lien on estate of decedent; personal liability for failure to pay tax; attachment and expiration of lien. Under Nevada law, there are no inheritance or estate taxes. It is one of the 38 states that does not apply an estate tax. Nevada does not levy an estate tax when someone dies, but the federal government still does. Nevada does not have any taxes on estates or estate income or on inheritance. Generally, the estate tax return is due nine months after the date of death. A six month extension is available if requested prior to the due date. As of now, Nevada does not impose an estate tax on its residents.