Chapter 140. Inheritance and Estate Taxes
Index
- KRS 140.010 Levy of Inheritance Tax - Property Affected - When Tax Attaches
- KRS 140.015 Exemption of Benefits From Federal Government Arising Out of Military Service
- KRS 140.020 Taxation of Transfers Made In Contemplation of Death - Revocable Trusts -Presumption of Contemplation - When Presumption Does Not Apply
- KRS 140.030 Taxation of Contracts In Contemplation of Death - Proceeds of Life Insurance Policies - Exemptions
- KRS 140.040 Taxation of Transfers By Power of Appointment - When Transfer Deemed to Take Place - Date As of Which Value of Property Determined - Remainder Interests - Rates and Exemptions
- KRS 140.050 Taxation of Surviving Owner of a Joint Interest
- KRS 140.055 Repealed
- KRS 140.060 Exemption of Transfers to Educational, Religious and Charitable Institutions, and to Cities and Public Institutions
- KRS 140.063 Exemption of Annuities Or Other Payments Under Employees' Trusts -Retirement Annuities - Individual Retirement Bonds, Accounts, and Annuities
- KRS 140.064 Repealed
- KRS 140.065 Repealed
- KRS 140.070 Inheritance Tax Rates
- KRS 140.080 Exemptions of Inheritable Interests
- KRS 140.090 Deductions Allowed From Distributive Shares
- KRS 140.095 Credit In Case Same Property Passes Again Within Five Years
- KRS 140.100 Valuation of Future and Contingent Estates - Taxation of Life Estates -Valuation of Surviving Spouse's Interest In Trust Or Life Estate
- KRS 140.110 Taxation of Contingent and Defeasible Estates
- KRS 140.120 Taxation of Gifts to Fiduciaries
- KRS 140.130 Levy of Estate Tax - Computation - Payment - Administration
- KRS 140.140 Payment of Estate Tax Under Protest - Action to Recover - Refund
- KRS 140.150 Repealed
- KRS 140.151 Repealed
- KRS 140.152 Repealed
- KRS 140.160 Supervision of Collection of Taxes By Department of Revenue - Limitation On Actions to Collect Taxes
- KRS 140.165 Audits, Appraisals and Examinations - Finality of Return and Payment
- KRS 140.170 Appraisal of Estates - Appointment, Duties and Compensation of Appraisers - Records
- KRS 140.180 Reports By Personal Representatives and Trustees
- KRS 140.190 Computation of and Liability For Taxes
- KRS 140.200 Repealed
- KRS 140.210 Payment of Taxes - Discount - Interest - Bond For Payment
- KRS 140.220 Collection of Taxes By Personal Representative Or Trustee - Sale of Property For Tax - Recovery of Taxes From Trust Or Life Estate Property
- KRS 140.222 Deferred Payment of Inheritance Tax - Interest - Time and Method of Election to Defer - Liability For Deferred Payments
- KRS 140.224 Bond to Secure Installment Payment of Inheritance Tax
- KRS 140.230 Deduction of Taxes From Interest Less Than Fee - From Legacy Charged On Real Property
- KRS 140.240 Repealed
- KRS 140.250 Repealed
- KRS 140.260 Repealed
- KRS 140.265 Repealed
- KRS 140.270 Appraisal and Taxation of Estate of Nonresident - Notification of State of Domicile - Reciprocity
- KRS 140.275 Exclusion of Intangible Personal Property Held In Trust, Under Reciprocal Agreements With Other States
- KRS 140.280 Suits Here By Other States to Collect Taxes Due - Reciprocity
- KRS 140.285 Agreement With Taxing Authorities of Other States
- KRS 140.290 Refund of Tax When Debts Are Proved After Deduction of Tax
- KRS 140.300 Definitions For Krs 140.310 to 140.360
- KRS 140.310 Assessment of Agricultural Or Horticultural Land For Inheritance Tax Purposes
- KRS 140.320 Taxation of Land Converted From Agricultural Use
- KRS 140.330 Land Presumed Assessed At Agricultural Value - Procedure When Not So Assessed
- KRS 140.340 Reporting of Qualified Real Estate At Agricultural Or Horticultural Value
- KRS 140.350 Issuance of Tax Waivers - Liens - Procedure
- KRS 140.360 Limit On Reduction of Taxable Value
- Penalties