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K.A.R. 92-2-57

Distributees; prior transfers between class A distributees.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Any person or entity acquiring an interest in property as a result of a decedent’s death shall be a distributee of such decedent’s estate.

# (b)

When more than one individual dies as a result of a common disaster, and it cannot be determined whether one survived the other or others, problems concerning title to property or the devolution thereof shall be resolved under the provisions of the Kansas uniform simultaneous death law, K.S.A. 58-701 to 58-707, and its amendments.
The Kansas inheritance tax shall apply to the property of each decedent as so determined.

# (c)

When a person is taxed as a class A distributee upon receipt of property from a decedent’s estate, and that person dies within five years of the date of death of the first decedent, the same prop-Inheritance Taxes erty may pass partially exempt to a person who is a class A distributee of the second decedent. The portion of the value which is exempt upon the death of the second decedent shall be that portion which was actually taxed upon the death of the first decedent. The tax contemplated in determining the extent to which property was taxed and the tax thereon paid in the estate of the first decedent shall be the inheritance tax imposed by K.S.A. 79-1537, and its amendments. The portion of the value which was not taxed upon the death of the first decedent, because of the personal deduction of the distributee or for any other reason, shall be included as a part of the taxable estate of the second decedent. (Authorized by K.S.A.
79-1583; implementing K.S.A. 79-1537; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-2-37 · 92-2-37
  2. 92-2-38 · 92-2-38
  3. 92-2-39 · 92-2-39
  4. 92-2-40 · 92-2-40
  5. 92-2-41 · 92-2-41
  6. 92-2-42 · 92-2-42
  7. 92-2-43 · 92-2-43
  8. 92-2-44 · 92-2-44
  9. 92-2-45 · 92-2-45
  10. 92-2-46 · 92-2-46
  11. 92-2-47 · 92-2-47
  12. 92-2-48 · 92-2-48
  13. 92-2-49 · 92-2-49
  14. 92-2-50 · 92-2-50
  15. 92-2-51 · 92-2-51
  16. 92-2-52 · 92-2-52
  17. 92-2-53 · 92-2-53
  18. 92-2-54 · Transfer of assets prior to payment of tax.
  19. 92-2-55 · 92-2-55
  20. 92-2-56 · Family settlement agreements.
  21. 92-2-57 · Distributees; prior transfers between class A distributees.
  22. 92-2-58 · Debts forgiven by will.
  23. 92-2-59 · Surviving spouses.
  24. 92-2-60 · Charitable distributees.
  25. 92-2-61 · Qualified terminable interest property election.
  26. 92-2-62 · Tax to residue.
  27. 92-2-63 · Additional tax; credit for state death taxes.
  28. 92-2-64 · Minimum tax; credit for state death taxes.
  29. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  30. 92-2-66 · Valuation of property included in the gross estate.
  31. 92-2-67 · Special valuation of certain farm and closely held business…
  32. 92-2-68 · Exclusion of certain farm and closely held business…
  33. 92-2-69 · Transfers in contemplation of death.
  34. 92-2-70 · Transfers with retained life estate.
  35. 92-2-71 · Transfers taking effect at death.
  36. 92-2-72 · Revocable transfers.
  37. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  38. 92-2-74 · Joint tenancy.
  39. 92-2-75 · Powers of appointment.
  40. 92-2-76 · Life insurance proceeds.
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