Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 140.180 — Reports by personal representatives and trustees

If real property of a decedent is passed to another person so as to become subject to the
tax, his personal representative or trustee shall inform the department thereof within six
(6) months after his appointment, or if the fact is not known to him within that time, then
within one (1) month after the fact becomes known to him.

Last amended: Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 460, effective June 20, 2005. -- Amended 1948 Ky. Acts ch. 96, sec. 13, effective June 17, 1948. -- Amended 1942 Ky. Acts ch. 204, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.

Source: official text