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K.A.R. 92-2-63

Additional tax; credit for state death taxes.

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

If the Kansas inheritance tax, computed in accordance with K.S.A. 79-1537, and its amendments, is less than an amount equal to the 92-2-64 DEPARTMENT OF REVENUE federal credit for state death taxes, the difference between the inheritance tax and the amount of the federal credit shall be due as an additional tax.
(Authorized by K.S.A. 79-1583; implementing
K.S.A. 79-1539; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1539; 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. 92-2-43 · 92-2-43
  2. 92-2-44 · 92-2-44
  3. 92-2-45 · 92-2-45
  4. 92-2-46 · 92-2-46
  5. 92-2-47 · 92-2-47
  6. 92-2-48 · 92-2-48
  7. 92-2-49 · 92-2-49
  8. 92-2-50 · 92-2-50
  9. 92-2-51 · 92-2-51
  10. 92-2-52 · 92-2-52
  11. 92-2-53 · 92-2-53
  12. 92-2-54 · Transfer of assets prior to payment of tax.
  13. 92-2-55 · 92-2-55
  14. 92-2-56 · Family settlement agreements.
  15. 92-2-57 · Distributees; prior transfers between class A distributees.
  16. 92-2-58 · Debts forgiven by will.
  17. 92-2-59 · Surviving spouses.
  18. 92-2-60 · Charitable distributees.
  19. 92-2-61 · Qualified terminable interest property election.
  20. 92-2-62 · Tax to residue.
  21. 92-2-63 · Additional tax; credit for state death taxes.
  22. 92-2-64 · Minimum tax; credit for state death taxes.
  23. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  24. 92-2-66 · Valuation of property included in the gross estate.
  25. 92-2-67 · Special valuation of certain farm and closely held business…
  26. 92-2-68 · Exclusion of certain farm and closely held business…
  27. 92-2-69 · Transfers in contemplation of death.
  28. 92-2-70 · Transfers with retained life estate.
  29. 92-2-71 · Transfers taking effect at death.
  30. 92-2-72 · Revocable transfers.
  31. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  32. 92-2-74 · Joint tenancy.
  33. 92-2-75 · Powers of appointment.
  34. 92-2-76 · Life insurance proceeds.
  35. 92-2-77 · Transfers for insufficient consideration.
  36. 92-2-78 · Proration of deductions.
  37. 92-2-79 · Deduction of expenses and debts.
  38. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  39. 92-2-81 · Deductions for federal estate tax.
  40. 92-2-82 · Filing of return; payment of tax; liens; interest;…
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