KRS 140.290 — Refund of tax when debts are proved after deduction of tax

Whenever debts are proved against the estate of a decedent after the payment of legacies
or distribution of property from which the tax has been deducted or upon which it has
been paid, and a refund is made by the legatee, devisee, heir or next of kin, a p roportion
of the tax so deducted or paid shall be repaid to him, by the personal representative or
trustee if the tax has not been paid to the Department of Revenue, or by the department if
it has been so paid.