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K.A.R. 92-2-65

Proration of credit for state death taxes; tax chargeable against distributee’s interests.

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

# (a)

When an estate is comprised of property both within and without the Kansas jurisdiction, the amount of the credit for state death taxes shall be prorated between the jurisdictions, based upon the relationship between the value of the gross estate within the Kansas jurisdiction and the value of the federal gross estate.

# (b)

The tax imposed pursuant to K.S.A. 79-1539 or 79-1540, and its amendments, shall be chargeable against the interests of each distributee in proportion to the amount of the shares of the estate received by each. Even though no tax may be due on a distributable share pursuant to K.S.A.
79-1537, and its amendments, the distributee shall pay a portion of the tax. A charitable beneficiary shall be required to pay a proportionate part of the tax only when there is no other beneficiary whose distributive share is large enough to pay the tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1541; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1541; 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. 92-2-45 · 92-2-45
  2. 92-2-46 · 92-2-46
  3. 92-2-47 · 92-2-47
  4. 92-2-48 · 92-2-48
  5. 92-2-49 · 92-2-49
  6. 92-2-50 · 92-2-50
  7. 92-2-51 · 92-2-51
  8. 92-2-52 · 92-2-52
  9. 92-2-53 · 92-2-53
  10. 92-2-54 · Transfer of assets prior to payment of tax.
  11. 92-2-55 · 92-2-55
  12. 92-2-56 · Family settlement agreements.
  13. 92-2-57 · Distributees; prior transfers between class A distributees.
  14. 92-2-58 · Debts forgiven by will.
  15. 92-2-59 · Surviving spouses.
  16. 92-2-60 · Charitable distributees.
  17. 92-2-61 · Qualified terminable interest property election.
  18. 92-2-62 · Tax to residue.
  19. 92-2-63 · Additional tax; credit for state death taxes.
  20. 92-2-64 · Minimum tax; credit for state death taxes.
  21. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  22. 92-2-66 · Valuation of property included in the gross estate.
  23. 92-2-67 · Special valuation of certain farm and closely held business…
  24. 92-2-68 · Exclusion of certain farm and closely held business…
  25. 92-2-69 · Transfers in contemplation of death.
  26. 92-2-70 · Transfers with retained life estate.
  27. 92-2-71 · Transfers taking effect at death.
  28. 92-2-72 · Revocable transfers.
  29. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  30. 92-2-74 · Joint tenancy.
  31. 92-2-75 · Powers of appointment.
  32. 92-2-76 · Life insurance proceeds.
  33. 92-2-77 · Transfers for insufficient consideration.
  34. 92-2-78 · Proration of deductions.
  35. 92-2-79 · Deduction of expenses and debts.
  36. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  37. 92-2-81 · Deductions for federal estate tax.
  38. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  39. 92-2-83 · Reporting adjustments of internal revenue service.
  40. 92-2-84 · Overpayment of fees.
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