(1) If the personal representative files an amended federal estate tax return, the personal representative shall immediately file with the commission an amended return covering the tax imposed by this chapter together with a copy of the amended federal estate tax return. If the personal representative is required to pay an additional tax under this chapter pursuant to the amended return, the personal representative shall pay the additional tax, together with interest as provided in section 14-406 , Idaho Code, at the same time the personal representative files the amended return. (2) Upon final determination of the federal tax due with respect to any transfer, the personal representative shall, within sixty (60) days after the determination, give written notice of it to the commission in such form as may be prescribed by rule. If any additional tax is due under this chapter by reason of the determination, the personal representative shall pay the same, together with interest as provided in section 14-406 , Idaho Code, at the same time he files the notice.
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