2006 Kansas Code - 79-15,102

      79-15,102.   Same; imposition of tax; proration of tax, when. (a) A tax is hereby imposed on the estate of every resident decedent, and every nonresident decedent who died holding an interest in property with a Kansas tax situs, whose estate is required by federal law to file a return for federal estate taxes. For estates of decedents dying on or after January 1, 2007, the determination of 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. The amount of such tax shall be equal to the amount of the maximum credit allowable by section 2011 of the internal revenue code against the tax imposed on the transfer of the estate of the decedent by section 2001 of the internal revenue code.

      (b)   When the estate shall consist of property with a tax situs in Kansas and property with a tax situs outside Kansas, the tax imposed by subsection (a) shall be multiplied by the percentage determined by dividing the value of all property included in the gross estate which is within the jurisdiction of the state of Kansas by the value of all property included in the gross estate.

      History:   L. 1998, ch. 130, § 1; L. 1998, ch. 181, § 3; L. 1999, ch. 79, § 2; L. 2003, ch. 147, § 46; May 22.