Kentucky Chapter 140 — Inheritance and Estate Taxes
52 sections hosted, reproduced from the official public-domain source.
- KRS 140.010— Levy of inheritance tax -- Property affected -- When tax attaches
- KRS 140.015— Exemption of benefits from federal government arising out of military service
- KRS 140.020— Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply
- KRS 140.030— Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions
- KRS 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
- KRS 140.050— Taxation of surviving owner of a joint interest
- KRS 140.055— Repealed, 1990
- KRS 140.060— Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions
- KRS 140.063— Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities
- KRS 140.064— Repealed, 2000
- KRS 140.065— Repealed, 1978
- KRS 140.070— Inheritance tax rates
- KRS 140.080— Exemptions of inheritable interests
- KRS 140.090— Deductions allowed from distributive shares
- KRS 140.095— Credit in case same property passes again within five years
- KRS 140.100— Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate
- KRS 140.110— Taxation of contingent and defeasible estates
- KRS 140.120— Taxation of gifts to fiduciaries
- KRS 140.130— Levy of estate tax -- Computation -- Payment -- Administration
- KRS 140.140— Payment of estate tax under protest -- Action to recover -- Refund
- KRS 140.150— Repealed, 1966
- KRS 140.151— Repealed, 2000
- KRS 140.152— Repealed, 2000
- KRS 140.160— Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes
- KRS 140.165— Audits, appraisals and examinations -- Finality of return and payment
- KRS 140.170— Appraisal of estates -- Appointment, duties and compensation of appraisers -- Records
- KRS 140.180— Reports by personal representatives and trustees
- KRS 140.190— Computation of and liability for taxes
- KRS 140.200— Repealed, 1946
- KRS 140.210— Payment of taxes -- Discount -- Interest -- Bond for payment
- KRS 140.220— Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property
- KRS 140.222— Deferred payment of inheritance tax -- Interest -- Time and method of election to defer -- Liability for deferred payments
- KRS 140.224— Bond to secure installment payment of inheritance tax
- KRS 140.230— Deduction of taxes from interest less than fee -- From legacy charged on real property
- KRS 140.240— Repealed, 2000
- KRS 140.250— Repealed, 2000
- KRS 140.260— Repealed, 2000
- KRS 140.265— Repealed, 2000
- KRS 140.270— Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity
- KRS 140.275— Exclusion of intangible personal property held in trust, under reciprocal agreements with other states
- KRS 140.280— Suits here by other states to collect taxes due -- Reciprocity
- KRS 140.285— Agreement with taxing authorities of other states
- KRS 140.290— Refund of tax when debts are proved after deduction of tax
- KRS 140.300— Definitions for KRS 140.310 to 140.360
- KRS 140.310— Assessment of agricultural or horticultural land for inheritance tax purposes
- KRS 140.320— Taxation of land converted from agricultural use
- KRS 140.330— Land presumed assessed at agricultural value -- Procedure when not so assessed
- KRS 140.340— Reporting of qualified real estate at agricultural or horticultural value
- KRS 140.350— Issuance of tax waivers -- Liens -- Procedure
- KRS 140.360— Limit on reduction of taxable value
- KRS 140.990— Penalties
- KRS 140.991— Civil penalties for violation of chapter