Ky. Rev. Stat. Ann. § 140.340
The person responsible for filing the inheritance tax return for a decedent's estate and who elects to report qualified real estate at its agricultural or horticultural value shall in addition report the fair market value of the qualified real estate.
Effective: July 1, 1978
History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.