2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,217. Same; property in which decedent has a qualifying interest for life; amount to be included.
79-15,217
79-15,217. Same; property in which decedent has a qualifying interest for life; amount to be included. (a) The value of the gross estate shall include the value of any property in which the decedent has at the time of death a qualifying interest for life under K.S.A. 2009 Supp. 79-15,223, and amendments thereto, if a deduction for Kansas estate tax purposes was allowed with respect to such property at the death of the decedent's spouse, pursuant to K.S.A. 2009 Supp. 79-15,223, and amendments thereto, or any prior Kansas law. If a deduction was allowed with respect to only a fraction of the property, only that fraction shall be included in the estate of the decedent.
(b) Property includable in the gross estate of the decedent under subsection (a) shall be treated as property passing from the decedent.
History: L. 2006, ch. 199, § 17; Jan. 1, 2007.
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