2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,221. Same; property specifically exempt by law from estate taxation.
79-15,221
79-15,221. Same; property specifically exempt by law from estate taxation. 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 the value of all property included therein which is specifically exempt from estate taxation by the laws of this state or laws of the United States.
History: L. 2006, ch. 199, § 21; Jan. 1, 2007.
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