2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,202. Definitions.

79-15,202

Chapter 79.--TAXATION Article 15.--DEATH TAXES

      79-15,202.   Definitions. As used in this act, unless the context otherwise requires: (a) Any term used in this act shall have the same meaning as when used in a comparable context in the internal revenue code. Any reference in this act to the "internal revenue code" shall mean the provisions of the United States internal revenue code of 1986, as such code exists on December 31, 2005, unless otherwise specified. Any reference in this act to a specific provision of the internal revenue code shall be to such provision as it exists on December 31, 2005.

      (b)   "Decedent" includes the testator, intestate, grantor, bargainer, vendor or donor.

      (c)   "Director" means the director of taxation of the Kansas department of revenue.

      (d)   "Distributee" means a beneficiary, legatee, devisee, heir, next of kin, grantee, donee, vendee, joint tenant or successor.

      (e)   "Domicile" refers to that place where a person resides, has an intention to remain and to which they intent [intend] to return following any absence.

      (f)   "Estate" and "property" mean the real, personal and mixed property or interest therein of the decedent which shall pass or be transferred to a distributee, and shall include all personal property within or without the state.

      (g)   "Executor" and "administrator" means the duly appointed, qualified and acting executor or administrator of the decedent in this state.

      (h)   "Intangible property" means evidence of value, such as certificates of stock, bonds and promissory notes and includes cash accounts such as certificates of deposit, savings accounts and checking accounts.

      (i)   "Nonresident decedent" means a decedent other than a resident decedent.

      (j)   "Personal representative" means the executor, administrator appointed by a Kansas court to serve as such for the estate of the decedent and any other person in actual or constructive possession of any property of the decedent which has a Kansas tax situs.

      (k)   "Resident decedent" means a person who was domiciled in this state at the time of death. A person who spent in the aggregate more than six months of the calendar year immediately preceding their death within this state shall be presumed to have been a resident for purposes of this act, in the absence of proof to the contrary.

      (l)   "Secretary" means the secretary of revenue, or the secretary's designee.

      (m)   "Tax" includes tax, penalty and interest, unless the context of a particular section otherwise requires.

      (n)   "Tax situs" relates to location of property for the purpose of imposing tax. Real estate or tangible personal property reflected in the Kansas gross estate shall be considered to have a tax situs within Kansas if, at the time of the decedent's death, the property was physically located within the state of Kansas. Oil and gas leases on lands in this state and all interests created thereby, or arising therefrom, shall be considered as tangible personal property having an actual situs in this state. Intangible property reflected in the Kansas gross estate, including moneys on deposit with financial institutions, shall be presumed to have a tax situs within Kansas if the decedent was a resident decedent at the time of death.

      (o)   "Transfer" includes the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift or appointment in the manner herein prescribed.

      History:   L. 2006, ch. 199, § 2; Jan. 1, 2007.