Session Law

Identifying Information:L. 2001 ch. 063
Other Identifying Information:2001 Senate Bill 41
Tax Type:Estate Tax
Brief Description:An Act amending the Kansas estate tax act; concerning the expiration of inheritance tax liability; amending K.S.A. 2000 Supp. 79-15,119 and repealing the existing section.
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Body:

CHAPTER 63

SENATE BILL No. 41


An Act amending the Kansas estate tax act; concerning the expiration of inheritance tax

liability; amending K.S.A. 2000 Supp. 79-15,119 and repealing the existing section.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 2000 Supp. 79-15,119 is hereby amended to read

as follows: 79-15,119. The provisions of K.S.A. 2000 Supp. 79-15,100

through 79-15,119, and amendments thereto, shall be applicable to the

estates of all decedents dying after June 30, 1998. The provisions of article

15 of chapter 79 of the Kansas Statutes Annotated in effect immediately

before the effective date of this the Kansas estate tax act shall be appli-

cable to the estates of all decedents dying before July 1, 1998, for which

an inheritance tax return was filed before July 1, 2008. In the event any

such inheritance tax return is not filed with the director before July 1,

2008, no liability which may have been imposed if the return was so filed

by such date shall accrue to either the estate or the distributors of the

estate.

Sec. 2. K.S.A. 2000 Supp. 79-15,119 is hereby repealed.

Sec. 3. This act shall take effect and be in force from and after its

publication in the statute book.

Approved April 3, 2000.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001