Section 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.