2013 Nevada Revised Statutes
Chapter 375B - Generation-Skipping Transfer Tax
NRS 375B.170 - Filing of amended return; additional tax.
If the person liable for the generation-skipping transfer tax files an amended United States estate and generation-skipping transfer tax return or an amended United States gift and generation-skipping transfer tax return, he or she shall immediately file with the Department a true copy of the amended United States tax return. If the person liable for the generation-skipping transfer tax is required to pay an additional amount pursuant to NRS 375B.100 because of the changes on the amended return, he or she shall pay that additional amount, together with any interest as provided in NRS 375B.250, at the same time the amended return is filed.
(Added to NRS by 1989, 1496)
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