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| § 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 |
| § 140.060 |
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 |
| § 140.070 |
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 |
Payment of estate tax under protest — Action to recover — Refund |
| § 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 |
| § 140.210 |
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 |
| § 140.270 |
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 |
