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- 140.055 Repealed, 1990.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- 140.064 Repealed, 2000.
- 140.065 Repealed, 1978.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.
- 140.140.140 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- 140.150 Repealed, 1966.
- 140.151 Repealed, 2000.
- 140.152 Repealed, 2000.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- 140.200 Repealed, 1946.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.
- 140.990 Penalties.
- 140.991 Civil penalties for violation of chapter.