2006 Kansas Code - 79-15,119

      79-15,119.   Same; application of act. The provisions of K.S.A. 2005 Supp. 79-15,100 through 79-15,119, and amendments thereto, shall be applicable to the estates of all decedents dying after June 30, 1998. The provisions of article 15 of chapter 79 of the Kansas Statutes Annotated in effect immediately before the effective date of the Kansas estate tax act shall be applicable to the estates of all decedents dying before July 1, 1998, for which an inheritance tax return was filed before July 1, 2008. In the event any such inheritance tax return is not filed with the director before July 1, 2008, no liability which may have been imposed if the return was so filed by such date shall accrue to either the estate or the distributors of the estate.

      History:   L. 1998, ch. 130, § 18; L. 2001, ch. 63, § 1; July 1.