2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,204. Proration of tax, when.
79-15,204
79-15,204. Proration of tax, when. When the estate shall consist of property with a tax situs in Kansas and property with a tax situs outside Kansas, the tax imposed under K.S.A. 2009 Supp. 79-15,203, and amendments thereto, shall be multiplied by the percentage determined by dividing the value of all property included in the gross estate which is within the jurisdiction of the state of Kansas by the value of all property included in the gross estate.
History: L. 2006, ch. 199, § 4; Jan. 1, 2007.
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