Kansas Administrative Regulations

Regulation Number:92-2-56
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Family settlement agreements.
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92-2-56 Family settlement agreements. To be effective for purposes of estate distribution and inheritance tax liability determinations, a family settlement agreement shall be properly executed and presented to a court of competent jurisdiction for its approval, pursuant to K.S.A. 59-618a, and its amendments. The copy of the agreement filed with the Department of Revenue shall indicate that it has been so presented. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986.)