Chapter 140 - Inheritance and Estate Taxes
Browse Chapter 140 - Inheritance and Estate Taxes
in: Chapter 140 - Inheritance and Estate Taxes
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-- Remainder Interests -- Rates and Exemptions.140.050 - Taxation of Surviving Owner of a Joint Interest.140.055 - Repealed, 1990.140.060 - Exemption of Transfers to Educational, Religious and Charitable Institutions, and to Cities and Public Institutions.140.063 - Exemption of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Under Employees' Trusts -- Retirement Annuities -- Individual Retirement Bonds, Accounts, and Annuities.140.064 - Repealed, 2000.140.065 - Repealed, 1978.140.070 - Inheritance Tax Rates.140.080 - Exemptions of Inheritable Interests.140.090 - Deductions Allowed From Distributive Shares.140.095 - Credit in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-- Payment -- Administration.140.140 - Payment of Estate Tax Under Protest -- Action to Recover -- Refund.140.150 - Repealed, 1966.140.151 - Repealed, 2000.140.152 - Repealed, 2000.140.160 - Supervision of Collection of Taxes by Department of Revenue -- Limitation on Actions to Collect Taxes.140.165 - Audits, Appraisals and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- Reports by Personal Representatives and Trustees.140.190 - Computation of and Liability for Taxes.140.200 - Repealed, 1946.140.210 - Payment of Taxes -- Discount -- Interest -- Bond for Payment.140.220 - Collection of Taxes by Personal Representative or Trustee -- Sale of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.140.240 - Repealed, 2000.140.250 - Repealed, 2000.140.260 - Repealed, 2000.140.265 - Repealed, 2000.140.270 - 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.