Notice

Notice Number:08-01
Tax Type:Inheritance Tax
Brief Description:Kansas Inheritance Tax Ends on July 1, 2008
Keywords:
Approval Date:05/07/2008


Body:
KANSAS DEPARTMENT OF REVENUE
OFFICE OF POLICY & RESEARCH


Notice 08-01

Kansas Inheritance Tax Ends On July 1, 2008

The Kansas inheritance tax applies to the estates of decedents dying before July 1, 1998. The Kansas estate tax, which applies to the estates of decedents dying on or after July 1, 1998, continues in effect.
For many years, Kansas had an inheritance tax. As a general rule, estates of persons who died before July 1, 1998 were subject to the inheritance tax.

In 1998 the inheritance tax was replaced with an estate tax that applies to the estates of decedents dying on or after July 1, 1998. When the Kansas estate tax was enacted, however, it contained a provision, K.S.A. 79-15,119, which specifically provided for the continuation of the inheritance tax. Because of this provision, and because the statute of limitations for the Kansas inheritance tax did not begin to run until an inheritance tax return was filed, the inheritance tax continued to apply to estates of persons who died before July 1, 1998.

In 2001 the Kansas Legislature amended K.S.A. 79-15,119 to include language which ends the inheritance tax on July 1, 2008. The statute provides:




Date Composed: 05/07/2008 Date Modified: 05/07/2008