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K.A.R. 92-2-62

Tax to residue.

Official textus-ks/regssos.ks.gov
Summarize

When a will or other written instrument specifically provides for the payment of inheritance tax from the residue of the decedent’s estate, the tax due on property which is not a part of the residue of the estate, shall be deducted from the residue before it is distributed and taxed. Tax due on the balance of the residue shall not be deducted from the residue in making distribution and calculating tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1538;
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. 92-2-42 · 92-2-42
  2. 92-2-43 · 92-2-43
  3. 92-2-44 · 92-2-44
  4. 92-2-45 · 92-2-45
  5. 92-2-46 · 92-2-46
  6. 92-2-47 · 92-2-47
  7. 92-2-48 · 92-2-48
  8. 92-2-49 · 92-2-49
  9. 92-2-50 · 92-2-50
  10. 92-2-51 · 92-2-51
  11. 92-2-52 · 92-2-52
  12. 92-2-53 · 92-2-53
  13. 92-2-54 · Transfer of assets prior to payment of tax.
  14. 92-2-55 · 92-2-55
  15. 92-2-56 · Family settlement agreements.
  16. 92-2-57 · Distributees; prior transfers between class A distributees.
  17. 92-2-58 · Debts forgiven by will.
  18. 92-2-59 · Surviving spouses.
  19. 92-2-60 · Charitable distributees.
  20. 92-2-61 · Qualified terminable interest property election.
  21. 92-2-62 · Tax to residue.
  22. 92-2-63 · Additional tax; credit for state death taxes.
  23. 92-2-64 · Minimum tax; credit for state death taxes.
  24. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  25. 92-2-66 · Valuation of property included in the gross estate.
  26. 92-2-67 · Special valuation of certain farm and closely held business…
  27. 92-2-68 · Exclusion of certain farm and closely held business…
  28. 92-2-69 · Transfers in contemplation of death.
  29. 92-2-70 · Transfers with retained life estate.
  30. 92-2-71 · Transfers taking effect at death.
  31. 92-2-72 · Revocable transfers.
  32. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  33. 92-2-74 · Joint tenancy.
  34. 92-2-75 · Powers of appointment.
  35. 92-2-76 · Life insurance proceeds.
  36. 92-2-77 · Transfers for insufficient consideration.
  37. 92-2-78 · Proration of deductions.
  38. 92-2-79 · Deduction of expenses and debts.
  39. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  40. 92-2-81 · Deductions for federal estate tax.
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