2006 Kansas Code - 79-15,139

      79-15,139.   Same; liens on property of estate; personal liability of person receiving such property. (a) The property of the estate of every decedent whose estate is required to file an estate tax return pursuant to K.S.A. 79-15,103, and amendments thereto, in whatever form of investment it may happen to be, shall be charged with a lien for all taxes, penalties and interest thereon which are or may become due on such property.

      (b)   Unless the estate tax imposed by this act is sooner paid in full, it shall be a lien upon the gross estate of the decedent for 10 years from the date of death, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction therefor, shall be divested of such lien.

      (c)   Except as otherwise provided, if the taxes imposed under this act are not paid when due, the spouse, transferee, trustee, surviving tenant, person in possession of the property by reason of the exercise, nonexercise or release of a power of appointment or beneficiary, who receives, or has on the date of the decedent's death, property included in the gross estate, to the extent of the value of such property at the time of the decedent's death, shall be personally liable for such tax. The provisions of this subsection shall not apply to the trustee of an employee's trust which meets the requirements of section 401(a) of the federal internal revenue code. Any part of such property transferred by, or transferred by a transferee of such spouse, transferee, trustee, surviving tenant, person in possession or beneficiary to a purchaser or holder of a security interest shall be divested of the lien provided for in subsection (a) and a similar lien shall then attach to all the property of such spouse, transferee, trustee, surviving tenant, person in possession or beneficiary or transferee of any such person, except any part transferred to a purchaser or a holder of a security interest.

      History:   L. 2003, ch. 147, § 60; May 22.