Kansas Administrative Regulations

Regulation Number:92-2-59
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Inheritance Taxes
Tax Type:Inheritance Tax
Brief Description:Surviving spouses.
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Body:

92-2-59 Surviving spouses. (a) Only a person decreed to have been a common law spouse by a court of competent jurisdiction shall be given the same status as a spouse by marriage for inheritance tax purposes.
(b) Any property interest passing to the surviving spouse of a decedent shall be exempt from Kansas inheritance tax, regardless of the manner in which the interest is held or passed.
(c) If the tax for an estate is determined under the provisions of K.S.A. 79-1539 or 79-1540, and its amendments, the share passing to the surviving spouse shall be chargeable with the tax in proportion to the amount of the share of the estate received by the surviving spouse. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1537b, 79-1539, 79-1540; effective May 1, 1986.)