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K.A.R. 92-2-59

Surviving spouses.

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

# (a)

Only a person decreed to have been a common law spouse by a court of competent jurisdiction shall be given the same status as a spouse by marriage for inheritance tax purposes.

# (b)

Any property interest passing to the surviving spouse of a decedent shall be exempt from
Kansas inheritance tax, regardless of the manner in which the interest is held or passed.

# (c)

If the tax for an estate is determined under the provisions of K.S.A. 79-1539 or 79-1540, and its amendments, the share passing to the surviving spouse shall be chargeable with the tax in proportion to the amount of the share of the estate received by the surviving spouse. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537b, 79-1539, 79-1540; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537b, 79-1539, 79-1540; 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. 92-2-39 · 92-2-39
  2. 92-2-40 · 92-2-40
  3. 92-2-41 · 92-2-41
  4. 92-2-42 · 92-2-42
  5. 92-2-43 · 92-2-43
  6. 92-2-44 · 92-2-44
  7. 92-2-45 · 92-2-45
  8. 92-2-46 · 92-2-46
  9. 92-2-47 · 92-2-47
  10. 92-2-48 · 92-2-48
  11. 92-2-49 · 92-2-49
  12. 92-2-50 · 92-2-50
  13. 92-2-51 · 92-2-51
  14. 92-2-52 · 92-2-52
  15. 92-2-53 · 92-2-53
  16. 92-2-54 · Transfer of assets prior to payment of tax.
  17. 92-2-55 · 92-2-55
  18. 92-2-56 · Family settlement agreements.
  19. 92-2-57 · Distributees; prior transfers between class A distributees.
  20. 92-2-58 · Debts forgiven by will.
  21. 92-2-59 · Surviving spouses.
  22. 92-2-60 · Charitable distributees.
  23. 92-2-61 · Qualified terminable interest property election.
  24. 92-2-62 · Tax to residue.
  25. 92-2-63 · Additional tax; credit for state death taxes.
  26. 92-2-64 · Minimum tax; credit for state death taxes.
  27. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  28. 92-2-66 · Valuation of property included in the gross estate.
  29. 92-2-67 · Special valuation of certain farm and closely held business…
  30. 92-2-68 · Exclusion of certain farm and closely held business…
  31. 92-2-69 · Transfers in contemplation of death.
  32. 92-2-70 · Transfers with retained life estate.
  33. 92-2-71 · Transfers taking effect at death.
  34. 92-2-72 · Revocable transfers.
  35. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  36. 92-2-74 · Joint tenancy.
  37. 92-2-75 · Powers of appointment.
  38. 92-2-76 · Life insurance proceeds.
  39. 92-2-77 · Transfers for insufficient consideration.
  40. 92-2-78 · Proration of deductions.
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