Ky. Rev. Stat. § 140.290
Current through 2024 Ky. Acts ch.225
Whenever debts are proved against the estate of a decedent after the payment of legacies or distribution of property from which the tax has been deducted or upon which it has been paid, and a refund is made by the legatee, devisee, heir or next of kin, a proportion of the tax so deducted or paid shall be repaid to him, by the personal representative or trustee if the tax has not been paid to the Department of Revenue, or by the department if it has been so paid.
KRS 140.290
Amended 2005, Ky. Acts ch. 85, sec. 467, effective6/20/2005. --Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 4281a-9 (1922 ed.).