1. 1. The person liable for paying the generation-skipping transfer tax imposed by NRS 375B.100 who is required to file a United States estate and generation-skipping transfer tax return or a United States gift and generation-skipping transfer tax return shall file with the Department on or before the date the United States tax return is required to be filed, a copy of the United States tax return and any documentation concerning the amount owed to the State of Nevada which is required by the Department.
2. 2. The Department shall adopt regulations to require sufficient documentation of the amount due to the State of Nevada pursuant to this chapter.

(Added to NRS by 1989, 1496)