KRS 140.220 — Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property

(1) A personal representative or trustee holding property subject to any of the taxes
levied by this chapter shall not deliver the property until he has collected the tax
thereon.
(2) When a specific bequest of personal property other than money is subject to the tax
and the legatee neglects or refuses to pay the tax upon demand, the personal
representative or t rustee may, upon such notice as the court having jurisdiction of
the settlement of the estate may direct, be authorized to sell the property or, if it can
be divided, such portion thereof as may be necessary. He shall deduct the tax from
the proceeds of th e sale, and account to the legatee for the balance, if any, of the
proceeds, in lieu of the property.
(3) The personal representative or trustee shall collect the taxes due upon land or the
proceeds of insurance policies that are subject to tax from the he irs or devisees
entitled thereto, and he may be authorized to sell the land if they refuse or neglect to
pay the tax.
(4) If any trust or life estate is subject to the taxes levied by this chapter by virtue of its
inclusion in the decedent's estate under KRS 140.100(4), unless the decedent directs
otherwise in his will, the personal representative of the decedent's estate shall be
entitled to recover from the trust or life estate property that portion of the total taxes
assessed against the decedent's estat e under this chapter equal to the gross value of
such trust or life estate property at the decedent's death divided by the value of the
decedent's entire gross estate, such values to be as finally determined for purposes
of this chapter.