There is a newer version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
- 79-1501
- 79-1501a, 79-1501b
- 79-1501c
- 79-1501d, 79-1501e
- 79-1502
- 79-1503
- 79-1504
- 79-1505
- 79-1506
- 79-1507, 79-1508
- 79-1509
- 79-1510
- 79-1511
- 79-1512
- 79-1513
- 79-1514
- 79-1515
- 79-1516
- 79-1517
- 79-1518
- 79-1519
- 79-1520
- 79-1521
- 79-1522
- 79-1523
- 79-1524
- 79-1525
- 79-1526 to 79-1528
- 79-1529
- 79-1530
- 79-1531
- 79-1532
- 79-1533
- 79-1534
- 79-1535
- 79-1536
- 79-1537
- 79-1537a
- 79-1537b
- 79-1537c
- 79-1537d
- 79-1537e, 79-1537f
- 79-1538
- 79-1538a
- 79-1539
- 79-1540
- 79-1541
- 79-1542a
- 79-1543
- 79-1544
- 79-1545
- 79-1545a
- 79-1545b
- 79-1545c
- 79-1545d
- 79-1545e
- 79-1546
- 79-1547
- 79-1548
- 79-1549
- 79-1550
- 79-1551
- 79-1552
- 79-1553
- 79-1554
- 79-1554a
- 79-1555
- 79-1556
- 79-1557
- 79-1557a
- 79-1558
- 79-1559 to 79-1562
- 79-1563
- 79-1563a
- 79-1566
- 79-1567
- 79-1567a
- 79-1568
- 79-1573
- 79-1578
- 79-1581
- 79-1582
- 79-1584
- 79-1584a
- 79-1584b
- 79-1584c
- 79-1584d. Application of act.
- 79-1585, 79-1586
- 79-15,100
- 79-15,101
- 79-15,102
- 79-15,103
- 79-15,104
- 79-15,105
- 79-15,106
- 79-15,107
- 79-15,108
- 79-15,109
- 79-15,110
- 79-15,111
- 79-15,112
- 79-15,113
- 79-15,114
- 79-15,115
- 79-15,116
- 79-15,117
- 79-15,118
- 79-15,119
- 79-15,120 to 79-15,122
- 79-15,123, 79-15,124
- 79-15,125
- 79-15,126. Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses.
- 79-15,127
- 79-15,128
- 79-15,129 to 79-15,145
- 79-15,201. Kansas estate tax act; citation of act.
- 79-15,202. Definitions.
- 79-15,203. Imposition of tax; rates of tax.
- 79-15,204. Proration of tax, when.
- 79-15,205. Valuation of property comprising gross estate of decedent; determination based on fair market value; exception.
- 79-15,206. Valuation of land devoted to agricultural use.
- 79-15,206a. Valuation of certain legal entities holding land devoted to agricultural uses.
- 79-15,207. Property to be included in determination of gross estate.
- 79-15,208. Same; property in which decedent had an interest.
- 79-15,209. Same; property transferred within one year of death of decedent, presumption; exception.
- 79-15,210. Same; transferred property with life estate retained by decedent.
- 79-15,211. Same; transferred property with power of decedent to alter, amend, revoke or terminate enjoyment thereof.
- 79-15,212. Same; annuities or other payments receivable by a beneficiary under a contract or agreement by reason of surviving decedent.
- 79-15,213. Same; property held in joint interest by decedent; qualified joint interests.
- 79-15,214. Same; property in respect to which decedent had a general power of appointment.
- 79-15,215. Same; amounts receivable under policy of life insurance on the life of decedent.
- 79-15,216. Same; transfers for insufficient consideration; amount to be included.
- 79-15,217. Same; property in which decedent has a qualifying interest for life; amount to be included.
- 79-15,218. Determination of value of taxable estate; deductions, generally.
- 79-15,219. Same; deductions from gross estate; funeral expenses, administration expenses, claims against the estate and unpaid mortgages on or other indebtedness in respect of certain property; conditions and limitations.
- 79-15,220. Same; casualty losses.
- 79-15,221. Same; property specifically exempt by law from estate taxation.
- 79-15,222. Same; transfers to or for the use of charitable organizations.
- 79-15,223. Same; property passing to surviving spouse.
- 79-15,224. Deductions allowed in computing taxable estate not allowed in computing Kansas taxable income, exceptions.
- 79-15,225. Returns; filing; requirements; who shall file.
- 79-15,226. Same; when to file.
- 79-15,227. Same; extension of time for filing; taxes due and payable at time of filing.
- 79-15,228. Same; where to file.
- 79-15,229. Same; signing; written declaration.
- 79-15,230. Same; failure to make return; preparation by director.
- 79-15,231. Same; whole-dollar amounts on returns.
- 79-15,232. Same; preservation of reports and returns; confidentiality of reports and returns, exceptions; unlawful acts and penalties therefor.
- 79-15,233. Payment of tax by personal representative; personal liability thereof.
- 79-15,234. Payment of tax; when and where to pay.
- 79-15,235. Failure to pay or underpayment; penalties and interest; valuation and assessment by director; criminal acts and penalties; waiver or reduction of penalties assessed; abatement.
- 79-15,236. Examination of return by director; refunds; notice of additional tax due; appeals.
- 79-15,237. Jeopardy assessment by director; requirements and procedures.
- 79-15,238. Discharge of personal representative.
- 79-15,239. Enforcement and collection of tax; liens on property of estate; personal liability of any person who receives such property.
- 79-15,240. Same; filing written notice of lien; release.
- 79-15,241. Same; enforcement of lien; warrant requirements and procedures; jurisdiction of court; redemption; unsatisfied warrant.
- 79-15,242. Actions for collection.
- 79-15,243. Liens on property of estate of decedent; divestiture or release.
- 79-15,244. Same; notice of release of lien.
- 79-15,245. Issuance of closing letter.
- 79-15,246. Disposition of revenue.
- 79-15,247. Estate tax abatement refund fund; payment of abatements and refunds; interest.
- 79-15,248. Fees for copies of returns; disposition.
- 79-15,249. Period of limitations for collections; exceptions; limit on refunds or credits; notice of adjustments by internal revenue service.
- 79-15,250. Rules and regulations.
- 79-15,251. Application of act.
- 79-15,252. Invalidity of part of act; severability.
- 79-15,253. Repeal of act.
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