2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,203. Imposition of tax; rates of tax.
79-15,203
79-15,203. Imposition of tax; rates of tax. (a) A tax is hereby imposed on the taxable estate of every resident decedent, and every nonresident decedent who owned real, personal or intangible property with a tax situs in Kansas.
(b) The tax imposed by this section shall be computed in accordance with the following schedule:
(A) For tax year 2007:
If the taxable estate is: | The tax is:
|
Not over $1,000,000................. | Zero
|
Over $1,000,000 but not over $2,000,000................. | 3.0% of excess over $1,000,000
|
Over $2,000,000 but not over $5,000,000................. | $30,000 plus 6.0% of excess over $2,000,000
|
Over $5,000,000 but not over $10,000,000................. | $210,000 plus 8.0% of excess over $5,000,000
|
Over $10,000,000................. | $610,000 plus 10.0% of excess over $10,000,000 |
(B) For tax year 2008:
If the taxable estate is: | The tax is:
|
Not over $1,000,000 ................. | Zero
|
Over $1,000,000 but not over $2,000,000 ................. | 1.0% of excess
over $1,000,000
|
Over $2,000,000 but not over $5,000,000 ................. | $10,000 plus
2.0%
of excess over $2,000,000
|
Over $5,000,000 but not over $10,000,000 ................. | $70,000 plus
5.0% of excess over $5,000,000
|
Over $10,000,000 ................. | $320,000 plus 7.0% of excess over $10,000,000 |
(C) For tax year 2009:
If the taxable estate is: | The tax is:
|
Not over $1,000,000 ................. | Zero
|
Over $1,000,000 but not over $2,000,000 ................. | 0.5% of excess
over $1,000,000
|
Over $2,000,000 but not over $5,000,000 ................. | $5,000 plus
1.0% of excess over $2,000,000
|
Over $5,000,000 but not over $10,000,000 ................. | $35,000 plus
2.0% of excess over $5,000,000
|
Over $10,000,000 ................. | $135,000 plus 3.0% of excess over $10,000,000 |
History: L. 2006, ch. 199, § 3; Jan. 1, 2007.
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