KRS 132.510 — Fiduciary's report of personal property held

Every executor, administrator, guardian, conservator, trustee, trustee in bankruptcy,
receiver or other person acting in a fiduciary capacity shall, when required, file with the
Department of Revenue a sworn inventory showing in detail the amount and chara cter of
personal property in his hands, unless the inventory has been filed as a public record in
the court in which the fiduciary qualifies. The department may examine the books and
accounts of any person acting in a fiduciary capacity. No fiduciary shall receive a final
discharge until he has satisfied the court settling his accounts that all taxes against the
estate have been paid.