2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,225. Returns; filing; requirements; who shall file.
79-15,225
79-15,225. Returns; filing; requirements; who shall file. (a) Except as otherwise provided, the personal representative of the estate of every decedent whose gross estate exceeds $1,000,000 shall make and file in the office of the director a return on forms prepared and furnished by the secretary.
(b) In the event there is more than one personal representative, all personal representatives shall be jointly responsible for completing and filing one return reporting all of the assets of the estate except as hereinafter provided.
(c) If, after exercising due diligence, the personal representative making and filing such return is unable to make a complete return as to any part of the gross estate of the decedent, the personal representative shall make and file a return reporting all information as to the estate assets, including a description thereof and the name of any person holding a legal or beneficial interest in the assets, to the best of such personal representative's knowledge.
History: L. 2006, ch. 199, § 25; Jan. 1, 2007.
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