2006 Kansas Code - 79-15,101

      79-15,101.   Same; definitions. As used in this act unless the context otherwise requires:

      (a)   Any term used in this act shall have the same meaning as when used in a comparable context in the internal revenue code. Any reference in this act to "federal law" or the "internal revenue code" shall mean the provisions of the United States internal revenue code of 1986, as such code exists on December 31, 1997. Any reference in this act to a specific provision of the internal revenue code shall be to such provision as it exists on December 31, 1997. However, for estates of decedents dying on or after January 1, 2007, any determination made under K.S.A. 79-15,102 and amendments thereto regarding whether the estate is required by federal law to file a return for federal estate taxes shall be made by referring to the provisions of the United States internal revenue code of 1986, as such code exists on December 31, 2001.

      (b)   "Decedent" includes the testator, intestate, grantor, bargainer, vender or donor.

      (c)   "Deemed executor" includes any person in actual or constructive possession of any property of the decedent.

      (d)   "Director" means the director of taxation.

      (e)   "Distributee" means a beneficiary, legatee, devisee, heir, next of kin, grantee, donee, vendee, joint tenant or successor.

      (f)   "Domicile" refers to that place where a person resides, has an intention to remain and to which they intend to return following any absence.

      (g)   "Estate" and "property" shall mean the real, personal and mixed property or interest therein of the testator, intestate, grantor, bargainor, vendor or donor which shall pass or be transferred to legatees, devisees, heirs, next of kin, grantees, donees, vendees, or successors and shall include all personal property within or without the state.

      (h)   "Executor" and "administrator" mean the duly appointed, qualified and acting executor or administrator of the decedent in this state.

      (i)   "Nonresident decedent" means a decedent who was not a resident decedent at the time of death.

      (j)   "Personal representative" means the executor, administrator or deemed executor of the decedent.

      (k)   "Resident decedent" means a decedent who was domiciled in this state at the time of death. A person who spent in the aggregate more than six months of the calendar year immediately preceding such person's death within this state shall be presumed to have been a resident for purposes of this act, in the absence of proof to the contrary.

      (l)   "Secretary" means the secretary of revenue, or the secretary's designee.

      (m)   "Tax" includes tax, penalty and interest, unless the context of a particular section otherwise requires.

      (n)   "Tax situs" relates to location of property for the purpose of imposing tax. Real estate or tangible personal property reflected in the Kansas gross estate shall be considered to have a tax situs within Kansas if, at the time of the decedent's death, the property was physically located within the state of Kansas. Oil and gas leases on lands in this state and all interests created thereby, or arising therefrom, shall be considered as tangible personal property having an actual situs in this state. Intangible property reflected in the Kansas gross estate, including moneys on deposit with financial institutions, shall be presumed to have a tax situs within Kansas if the decedent was a resident decedent at the time of death.

      (o)   "Transfer" shall include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed.

      History:   L. 1978, ch. 395, § 6; L. 1993, ch. 38, § 12; L. 1994, ch. 269, § 3; L. 1998, ch. 130, § 4; L. 2003, ch. 147, § 45; May 22.