Filing of amended return; additional tax. If the personal representative files an amended federal estate tax return, he shall immediately file with the Department an amended return with a true copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under NRS 375A.100 pursuant to the amended return, he shall pay that additional tax, together with any interest as provided in NRS 375A.205, at the same time the amended return is filed.
Last modified: February 27, 2006