Kansas Administrative Regulations

Regulation Number:92-2-64
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Minimum tax; credit for state death taxes.
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92-2-64 Minimum tax; credit for state death taxes. If no Kansas inheritance tax is due upon the distributive shares of an estate under K.S.A. 79-1537, and its amendments, an amount equal to the federal credit for state death taxes shall be due as a minimum tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1540; effective May 1, 1986.)