Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Additional tax; credit for state death taxes.
92-2-63 Additional tax; credit for state death taxes. If the Kansas inheritance tax, computed in accordance with K.S.A. 79-1537, and its amendments, is less than an amount equal to the federal credit for state death taxes, the difference between the inheritance tax and the amount of the federal credit shall be due as an additional tax. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1539; effective May 1, 1986.)
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