2006 Kansas Code - 79-15,135

      79-15,135.   Same; payment of tax by personal representative; personal liability. (a) The tax imposed under the provisions of this act shall be paid by the personal representative.

      (b)   The personal representative, or each personal representative if there is more than one, shall be personally liable for the tax to the extent of the property in the personal representative's actual or constructive possession which has a Kansas tax situs, less any amounts the personal representative is required to pay to third parties who have a legally enforceable claim to the property that has priority under state or federal law over the tax imposed by this act.

      History:   L. 2003, ch. 147, § 56; May 22.