A. If the personal representative files an amended federal estate tax return,he shall immediately file with the Department an amended return covering thetax imposed by this chapter, accompanying the same with a copy of the amendedfederal estate tax return. If the personal representative is required to payan additional tax under this chapter pursuant to such amended return, heshall pay such tax, together with interest as provided in § 58.1-15, at thetime of filing the amended return.
B. If, upon final determination of the federal estate tax due, a deficiencyis assessed, the personal representative shall within ninety days after thisdetermination give written notice of such deficiency to the Department. Ifany additional tax is due under this chapter by reason of this determination,the personal representative shall file an amended return, or such other formas the Department may prescribe, and pay such additional tax, together withinterest as provided in § 58.1-15, at the same time he files the notice;however, if the department has sufficient information from which to computethe proper additional tax and the taxpayer has paid such tax, then thetaxpayer is not required to file an amended estate tax return.
(Code 1950, § 58-238.7; 1978, c. 838; 1984, c. 675; 1992, c. 678.)
A. If the personal representative files an amended federal estate tax return,he shall immediately file with the Department an amended return covering thetax imposed by this chapter, accompanying the same with a copy of the amendedfederal estate tax return. If the personal representative is required to payan additional tax under this chapter pursuant to such amended return, heshall pay such tax, together with interest as provided in § 58.1-15, at thetime of filing the amended return.
B. If, upon final determination of the federal estate tax due, a deficiencyis assessed, the personal representative shall within ninety days after thisdetermination give written notice of such deficiency to the Department. Ifany additional tax is due under this chapter by reason of this determination,the personal representative shall file an amended return, or such other formas the Department may prescribe, and pay such additional tax, together withinterest as provided in § 58.1-15, at the same time he files the notice;however, if the department has sufficient information from which to computethe proper additional tax and the taxpayer has paid such tax, then thetaxpayer is not required to file an amended estate tax return.
(Code 1950, § 58-238.7; 1978, c. 838; 1984, c. 675; 1992, c. 678.)
A. If the personal representative files an amended federal estate tax return,he shall immediately file with the Department an amended return covering thetax imposed by this chapter, accompanying the same with a copy of the amendedfederal estate tax return. If the personal representative is required to payan additional tax under this chapter pursuant to such amended return, heshall pay such tax, together with interest as provided in § 58.1-15, at thetime of filing the amended return.
B. If, upon final determination of the federal estate tax due, a deficiencyis assessed, the personal representative shall within ninety days after thisdetermination give written notice of such deficiency to the Department. Ifany additional tax is due under this chapter by reason of this determination,the personal representative shall file an amended return, or such other formas the Department may prescribe, and pay such additional tax, together withinterest as provided in § 58.1-15, at the same time he files the notice;however, if the department has sufficient information from which to computethe proper additional tax and the taxpayer has paid such tax, then thetaxpayer is not required to file an amended estate tax return.
(Code 1950, § 58-238.7; 1978, c. 838; 1984, c. 675; 1992, c. 678.)
