Ky. Rev. Stat. Ann. § 140.360 - Limit on Reduction of Taxable Value.

140.360 Limit on reduction of taxable value.

No gross estate shall be reduced by more than $500,000 as a result of the provisions of KRS 140.300 to 140.360. Effective: July 1, 1978

History:

Created 1978 Ky. Acts ch. 138, sec. 11, effective July 1, 1978.