If the person liable for the generation-skipping transfer tax has obtained an extension of time for filing the United States estate and generation-skipping transfer tax return or the United States gift and generation-skipping transfer tax return, the filing required by NRS 375B.150 must be similarly extended until the end of the period granted in the extension of time for filing the United States tax return if a true copy of the United States extension is filed with the Department.
(Added to NRS by 1989, 1496)