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140.055 Repealed, 1990.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140.064 Repealed, 2000.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140.065 Repealed, 1978.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140.150 Repealed, 1966.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140.151 Repealed, 2000.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140.152 Repealed, 2000.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