Ky. Rev. Stat. Ann. § 140.180
If real property of a decedent is passed to another person so as to become subject to the tax, his personal representative or trustee shall inform the department thereof within six
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 460, effective June 20, 2005. -- Amended 1948 Ky. Acts ch. 96, sec. 13, effective June 17, 1948.-- Amended 1942 Ky. Acts ch. 204, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.