2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,220. Same; casualty losses.
79-15,220
79-15,220. Same; casualty losses. For purposes of the tax imposed by K.S.A. 2009 Supp. 79-15,203, and amendments thereto, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during the settlement of estates arising from fires, storms, shipwrecks or other casualties, or from theft, when such losses are not compensated for by insurance or otherwise.
History: L. 2006, ch. 199, § 20; Jan. 1, 2007.
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