Kansas Administrative Regulations

Regulation Number:92-2-57
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Distributees; prior transfers between class A distributees.
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92-2-57 Distributees; prior transfers between class A distributees. (a) Any person or entity acquiring an interest in property as a result of a decedent's death shall be a distributee of such decedent's estate.
(b) When more than one individual dies as a result of a common disaster, and it cannot be determined whether one survived the other or others, problems concerning title to property or the devolution thereof shall be resolved under the provisions of the Kansas uniform simultaneous death law, K.S.A. 58-701 to 58-707, and its amendments. The Kansas inheritance tax shall apply to the property of each decedent as so determined.
(c) When a person is taxed as a class A distributee upon receipt of property from a decedent's estate, and that person dies within five years of the date of death of the first decedent, the same property may pass partially exempt to a person who is a class A distributee of the second decedent. The portion of the value which is exempt upon the death of the second decedent shall be that portion which was actually taxed upon the death of the first decedent. The tax contemplated in determining the extent to which property was taxed and the tax thereon paid in the estate of the first decedent shall be the inheritance tax imposed by K.S.A. 79-1537, and its amendments. The portion of the value which was not taxed upon the death of the first decedent, because of the personal deduction of the distributee or for any other reason, shall be included as a part of the taxable estate of the second decedent. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537; effective May 1, 1986.)