2006 Kansas Code - 79-15,103

      79-15,103.   Same; requirements for filing of return and payment of tax. (a) Except as otherwise provided, the personal representative of every estate subject to the tax imposed by K.S.A. 2005 Supp. 79-15,102 and amendments thereto who is required by federal law to file a return for federal estate taxes shall make and file in the office of the director a return on forms prepared and furnished by the secretary together with a copy of the federal estate tax return.

      (b)   In those estates in which no executor or administrator has been appointed, the deemed executor shall make and file such return. In the event there is more than one deemed executor, all deemed executors shall be jointly responsible for completing and filing one return reporting all of the assets of the estate except as hereinafter provided.

      (c)   If, after exercising due diligence, the personal representative making and filing such return is unable to make a complete return as to any part of the gross estate of the decedent, the personal representative shall make and file a return reporting all information as to the estate assets, including a description thereof and the name of any person holding a legal or beneficial interest in the assets, to the best of such personal representative's knowledge.

      History:   L. 1978, ch. 395, § 28; L. 1979, ch. 316, § 8; L. 1980, ch. 313, § 7; L. 1980, ch. 308, § 10; L. 1993, ch. 38, § 32; L. 1994, ch. 269, § 4; L. 1998, ch. 130, § 5; L. 1999, ch. 79, § 3; L. 2003, ch. 147, § 47; May 22.