Kansas Administrative Regulations

Regulation Number:92-2-78
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Proration of deductions.
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92-2-78 Proration of deductions. (a) When the assets of an estate are both within and without the jurisdiction of Kansas, the deduction for expenses and debts shall be prorated in the ratio that Kansas assets subject to debts bear to the entire estate subject to debts. For purposes of computing this ratio, assets which are specifically bequeathed or devised shall not be considered to be subject to debts unless the value of all assets which are not specifically bequeathed or devised is insufficient to pay all claims and debts.
(b) When an estate owns property both within and without the jurisdiction of Kansas and federal estate tax is levied upon the estate, or where the state of Kansas does not include all assets subject to federal estate tax for computation of inheritance taxes, the federal estate tax shall be allowed as a deduction in computing Kansas inheritance taxes in the ratio that assets subject to tax by Kansas bear to the gross valuation includible for federal estate tax purposes. (Authorized by K.S.A. 79-
1583; implementing K.S.A. 79-1560; effective May 1, 1986.)