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2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,205. Valuation of property comprising gross estate of decedent; determination based on fair market value; exception.

79-15,205

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

      79-15,205.   Valuation of property comprising gross estate of decedent; determination based on fair market value; exception. The value of the gross estate of a decedent shall be determined by valuing the property included in the gross estate at its fair market value as of the time of the decedent's death, except as provided in K.S.A. 2009 Supp. 79-15,206, and amendments thereto.

      History:   L. 2006, ch. 199, § 5; Jan. 1, 2007.

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