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Kansas Statutes > Chapter 79 > Article 15 - Death Taxes

Written by Steven Daily, LawServer Attorney-Editor

Last Updated April 18, 2010

Kansas Statutes > Chapter 79 > Article 15 - Death Taxes

^{Current as of: 2009}

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§ 79-1584d	Application of act
§ 79-15,126	Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses
§ 79-15,201	Kansas estate tax act; citation of act
§ 79-15,202	Definitions
§ 79-15,203	Imposition of tax; rates of tax
§ 79-15,204	Proration of tax, when
§ 79-15,205	Valuation of property comprising gross estate of decedent; determination based on fair market value; exception
§ 79-15,206	Valuation of land devoted to agricultural use
§ 79-15,206a	Valuation of certain legal entities holding land devoted to agricultural uses
§ 79-15,207	Property to be included in determination of gross estate
§ 79-15,208	Same; property in which decedent had an interest
§ 79-15,209	Same; property transferred within one year of death of decedent, presumption; exception
§ 79-15,210	Same; transferred property with life estate retained by decedent
§ 79-15,211	Same; transferred property with power of decedent to alter, amend, revoke or terminate enjoyment thereof
§ 79-15,212	Same; annuities or other payments receivable by a beneficiary under a contract or agreement by reason of surviving decedent
§ 79-15,213	Same; property held in joint interest by decedent; qualified joint interests
§ 79-15,214	Same; property in respect to which decedent had a general power of appointment
§ 79-15,215	Same; amounts receivable under policy of life insurance on the life of decedent
§ 79-15,216	Same; transfers for insufficient consideration; amount to be included
§ 79-15,217	Same; property in which decedent has a qualifying interest for life; amount to be included
§ 79-15,218	Determination of value of taxable estate; deductions, generally
§ 79-15,219	Same; deductions from gross estate; funeral expenses, administration expenses, claims against the estate and unpaid mortgages on or other indebtedness in respect of certain property; conditions and limitations
§ 79-15,220	Same; casualty losses
§ 79-15,221	Same; property specifically exempt by law from estate taxation
§ 79-15,222	Same; transfers to or for the use of charitable organizations
§ 79-15,223	Same; property passing to surviving spouse
§ 79-15,224	Deductions allowed in computing taxable estate not allowed in computing Kansas taxable income, exceptions
§ 79-15,225	Returns; filing; requirements; who shall file
§ 79-15,226	Same; when to file
§ 79-15,227	Same; extension of time for filing; taxes due and payable at time of filing
§ 79-15,228	Same; where to file
§ 79-15,229	Same; signing; written declaration
§ 79-15,230	Same; failure to make return; preparation by director
§ 79-15,231	Same; whole-dollar amounts on returns
§ 79-15,232	Same; preservation of reports and returns; confidentiality of reports and returns, exceptions; unlawful acts and penalties therefor
§ 79-15,233	Payment of tax by personal representative; personal liability thereof
§ 79-15,234	Payment of tax; when and where to pay
§ 79-15,235	Failure to pay or underpayment; penalties and interest; valuation and assessment by director; criminal acts and penalties; waiver or reduction of penalties assessed; abatement
§ 79-15,236	Examination of return by director; refunds; notice of additional tax due; appeals
§ 79-15,237	Jeopardy assessment by director; requirements and procedures
§ 79-15,238	Discharge of personal representative
§ 79-15,239	Enforcement and collection of tax; liens on property of estate; personal liability of any person who receives such property
§ 79-15,240	Same; filing written notice of lien; release
§ 79-15,241	Same; enforcement of lien; warrant requirements and procedures; jurisdiction of court; redemption; unsatisfied warrant
§ 79-15,242	Actions for collection
§ 79-15,243	Liens on property of estate of decedent; divestiture or release
§ 79-15,244	Same; notice of release of lien
§ 79-15,245	Issuance of closing letter
§ 79-15,246	Disposition of revenue
§ 79-15,247	Estate tax abatement refund fund; payment of abatements and refunds; interest
§ 79-15,248	Fees for copies of returns; disposition
§ 79-15,249	Period of limitations for collections; exceptions; limit on refunds or credits; notice of adjustments by internal revenue service
§ 79-15,250	Rules and regulations
§ 79-15,251	Application of act
§ 79-15,252	Invalidity of part of act; severability
§ 79-15,253	Repeal of act

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