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Ky. Rev. Stat. Ann. ch. 140 – Inheritance And Estate Taxes | Midpage
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Kentucky Revised Statutes
XI
Chapter 140
Ky. Rev. Stat. Ann. ch. 140
Inheritance And Estate Taxes
Commonwealth of Kentucky
140.010
Levy of inheritance tax -- Property affected -- When tax attaches.
140.015
Exemption of benefits from federal government arising out of military service.
140.020
Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply.
140.030
Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions.
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.
140.050
Taxation of surviving owner of a joint interest.
140.060
Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions.
140.063
Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities.
140.070
Inheritance tax rates.
140.080
Exemptions of inheritable interests.
140.090
Deductions allowed from distributive shares.
140.095
Credit in case same property passes again within five years.
140.100
Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate.
140.110
Taxation of contingent and defeasible estates.
140.120
Taxation of gifts to fiduciaries.
140.130
Levy of estate tax -- Computation -- Payment -- Administration.
140.140
Payment of estate tax under protest -- Action to recover -- Refund.
140.160
Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes.
140.165
Audits, appraisals and examinations -- Finality of return and payment.
140.170
Appraisal of estates -- Appointment, duties and compensation of appraisers -- Records.
140.180
Reports by personal representatives and trustees.
140.190
Computation of and liability for taxes.
140.210
Payment of taxes -- Discount -- Interest -- Bond for payment.
140.220
Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property.
140.222
Deferred payment of inheritance tax -- Interest -- Time and method of election to defer -- Liability for deferred payments.
140.224
Bond to secure installment payment of inheritance tax.
140.230
Deduction of taxes from interest less than fee -- From legacy charged on real property.
140.270
Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity.
140.275
Exclusion of intangible personal property held in trust, under reciprocal agreements with other states.
140.280
Suits here by other states to collect taxes due -- Reciprocity.
140.285
Agreement with taxing authorities of other states.
140.290
Refund of tax when debts are proved after deduction of tax.
140.300
Definitions for KRS 140.310 to 140.360.
140.310
Assessment of agricultural or horticultural land for inheritance tax purposes.
140.320
Taxation of land converted from agricultural use.
140.330
Land presumed assessed at agricultural value -- Procedure when not so assessed.
140.340
Reporting of qualified real estate at agricultural or horticultural value.
140.350
Issuance of tax waivers -- Liens -- Procedure.
140.360
Limit on reduction of taxable value.
140.990
Penalties.
140.991
Civil penalties for violation of chapter.