Kentucky Code — 37672
Browse 52 sections in division 37672 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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 Repealed, 1990.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 Repealed, 2000.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 Repealed, 1978.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. 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 Repealed, 1966.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 Repealed, 2000.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 Repealed, 2000.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 Repealed, 1946.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.