§11-11-10. Amended returns.

(a) When required. -- If the personal representative files an amended federal estate tax return, he shall, within sixty days thereafter, file an amended return under this article, and give such information as the Tax Commissioner may require. Such amended return shall include a copy of the amended federal estate tax return.

(b) Payment of additional tax. -- Any additional tax due under this article shall be remitted when the amended return is filed.

Bill History For §11-11-10

1985 Regular Session
Senate Bill 73
1978 Regular Session
Senate Bill 371
1931 Regular Session
House Bill 1