Nev. Rev. Stat. § 375A.160 — Filing of amended return; additional tax

If the personal representative files an
amended federal estate tax return, he or she shall immediately file with the
Department an amended return with a true copy of the amended federal estate tax
return. If the personal representative is required to pay an additional tax
under NRS 375A.100 pursuant to the
amended return, he or she shall pay that additional tax, together with any
interest as provided in NRS 375A.205 ,
at the same time the amended return is filed.