Chapter 140 - INHERITANCE AND ESTATE TAXES

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Section 140.055 - [Repealed]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Section 140.064 - [Repealed]
Section 140.065 - [Repealed]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Section 140.150 - [Repealed]
Section 140.151 - [Repealed]
Section 140.152 - [Repealed]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Section 140.200 - [Repealed]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