Kansas Administrative Regulations

Regulation Number:92-2-62
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Tax to residue.
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92-2-62 Tax to residue. When a will or other written instrument specifically provides for the payment of inheritance tax from the residue of the decedent's estate, the tax due on property which is not a part of the residue of the estate, shall be deducted from the residue before it is distributed and taxed. Tax due on the balance of the residue shall not be deducted from the residue in making distribution and calculating tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1538; effective May 1, 1986.)