NRS375A.165. Determination of federal estate tax due: Personal representative to give notice of determination; additional tax.

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Upon final determination of the federal estate tax due, the personal representative shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375A.100 by reason of this determination, the personal representative shall pay the tax, together with interest as provided in NRS 375A.205, at the same time he or she files the notice.

(Added to NRS by 1987, 2101)

                    
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