§ 979. Report of change in federal taxable estate, adjusted taxable
gifts, additional estate tax imposed by section 2032A of the internal
revenue code. (a) General. If the amount of the federal taxable estate
reported on the federal estate tax return for an estate is changed or
corrected by the United States internal revenue service or other
competent authority, the executor shall report such change or correction
in the federal taxable estate within ninety days after the final
determination of such change or correction or as otherwise required by
the commissioner of taxation and finance, and shall concede the accuracy
of such determination or state wherein it is erroneous. Any executor
filing an amended federal estate tax return shall also file within
ninety days thereafter an amended return under this article, and shall
give such further information as the commissioner may require. The
commissioner may by regulation prescribe such exceptions to the
requirements of this section as he or she deems appropriate.

(b) Final federal determination. The executor of every estate which is
subject to the United States estate tax shall file with the commissioner
of taxation and finance a copy of the final federal determination
thereof forthwith after the same is made.