KRS 140.270 — Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity

(1) In the absence of administration in this state upon the estate of a nonresident, the
Department of Revenue, at the request of a personal represent ative duly appointed
and qualified in the state of the decedent's domicile, or of a grantee under a
conveyance made during the grantor's lifetime, and upon satisfactory evidence
furnished by the personal representative or grantee, or otherwise, may determi ne
whether or not any property of the decedent within this state is subject to the
provisions of this chapter. If so, the department may determine the amount of tax
and adjust the same with the personal representative or grantee, and for that purpose
may appoint an appraiser to appraise the property. The expense of appraisal shall be
charged upon the property in addition to the tax. The department's certificate of the
amount of tax and its receipt for the amount therein certified may be filed with the
county judge/executive of the county where the property is located, and when so
filed shall be evidence of the payment of the tax to the extent of such certification.
When the tax is not adjusted within six (6) months after the death of the decedent,
the proper District Court, upon application of the department, shall appoint an
administrator in this state.
(2) When evidence of ownership of intangible personal property belonging to a
nonresident decedent is found to be physically located in this state, the Depar tment
of Revenue shall so inform the state official collecting death tax in the state of
domicile of the decedent, if that state furnishes like information to the Department
of Revenue of this state in a reciprocal manner.