Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 140.340 — Reporting of qualified real estate at agricultural or horticultural value

The person responsible for filing the inheritance tax return for a decedent's estate and who
elects to report qualified real estate at its agricultural or horticultural value shall in
addition report the fair market value of the qualified real estate.

Last amended: Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.

Source: official text