KRS 140.160 — Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes

(1) The Department of Revenue shall have full supervision of the collection of all taxes
due under the provisions of this chapter, including the pow er to institute suit in this
and other states. It may employ attorneys and other persons necessary to carry out
the full intent and purpose of this chapter. The department shall furnish, upon
application, blank forms covering information as may be necessary to determine the
amount of tax due the state on the transfer of all property subject to tax.
(2) The department may cause personal representatives or beneficiaries to file all
statements required by this chapter with the clerks of the proper courts and w ith the
department, and may require them to furnish any additional information deemed
necessary to support the computation of the amount of tax that should be paid by the
estate. The personal representative, or the beneficiaries in the absence of a persona l
representative, shall compute the taxes imposed by this chapter on the tax return
provided by the department when:
(a) 1. A United States estate tax return is required to be filed under federal law
and applicable regulations; and
2. The estate includes p roperty over which Kentucky has jurisdiction for
purposes of the taxes imposed by this chapter; or
(b) Any assets from the estate subject to the taxes imposed by this chapter pass to
a beneficiary taxable under KRS 140.070.
The tax return, when required, shall be filed with the department within eighteen
(18) months after the death of the decedent or at the time payment of the tax is made
pursuant to KRS 140.210.
(3) Except as herein provided, no action to enforce the collection of the tax imposed by
this chapter shall be commenced more than ten (10) years after the cause of action
first accrued. In case the settlement of an estate is delayed because of litigation or
other unavoidable cause, the delay shall suspend the limitation, prescribed by this
subsection, until the cause of delay is removed. In the case of a fraudulent return or
any other fraudulent representation affecting the amount of or the liability for the
tax imposed by this chapter notwithstanding any provision of limitation provided
elsewhere, the tax due by reason thereof may at any time be assessed and collected
by the methods set out in this chapter, including action in a court of competent
jurisdiction.