Kansas Administrative Regulations

Regulation Number:92-2-65
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Proration of credit for state death taxes; tax chargeable against
distributee's interests.
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92-2-65 Proration of credit for state death taxes; tax chargeable against distributee's interests. (a) When an estate is comprised of property both within and without the Kansas jurisdiction, the amount of the credit for state death taxes shall be prorated between the jurisdictions, based upon the relationship between the value of the gross estate within the Kansas jurisdiction and the value of the federal gross estate.
(b) The tax imposed pursuant to K.S.A. 79-
1539 or 79-1540, and its amendments, shall be chargeable against the interests of each distributee in proportion to the amount of the shares of the estate received by each. Even though no tax may be due on a distributable share pursuant to K.S.A. 79-1537, and its amendments, the distributee shall pay a portion of the tax. A charitable beneficiary shall be required to pay a proportionate part of the tax only when there is no other beneficiary whose distributive share is large enough to pay the tax. (Authorized by K.S.A. 79-
1583; implementing K.S.A. 79-1541; effective May 1, 1986.)