Statute 375b 180

1. Upon final determination of the federal generation-skipping transfer tax due, the person liable for the tax shall, within 60 days after that determination, give written notice of it to the Department. If any additional tax is due under NRS 375B.100 by reason of this determination, the person liable for the tax shall pay the tax, together with interest as provided in NRS 375B.250, at the same time he or she files the notice. 2. The State of Nevada shall accept the determination by the United States of the amount of the generation-skipping transfer without further audit. (Added to NRS by 1989, 1496)