2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,239. Enforcement and collection of tax; liens on property of estate; personal liability of any person who receives such property.

79-15,239

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

      79-15,239.   Enforcement and collection of tax; liens on property of estate; personal liability of any person who receives such property. (a) Unless the estate tax imposed by this act is sooner paid in full, it shall be a lien upon the gross estate of the decedent for 10 years from the date of death, except that such part of the gross estate as is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction therefor, shall be divested of such lien.

      (b)   If the taxes imposed under this act are not paid when due, the spouse, transferee, trustee, surviving tenant, person in possession of the property by reason of the exercise, nonexercise, or release of a power of appointment or beneficiary, who receives, or has on the date of the decedent's death, property included in the gross estate under K.S.A. 2009 Supp. 79-15,208 through 79-15,217, and amendments thereto, to the extent of the value of such property at the time of the decedent's death, shall be personally liable for such tax, except that the provisions of this subsection shall not apply to the trustee of an employee's trust which meets the requirements of section 401(a) of the internal revenue code. Any part of such property transferred by, or transferred by a transferee of such spouse, transferee, trustee, surviving tenant, person in possession or beneficiary to a purchaser or holder of a security interest shall be divested of the lien provided for in subsection (a) and a similar lien shall then attach to all the property of such spouse, transferee, trustee, surviving tenant, person in possession, or beneficiary or transferee of any such person, except any part transferred to a purchaser or a holder of a security interest.

      (c)   The provisions of K.S.A. 2009 Supp. 79-15,238, and amendments thereto, relating to discharge of the personal representative from personal liability, shall not operate as a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless such part of the gross estate, or any interest therein, has been transferred to a purchaser or a holder of a security interest, in which case such part, or such interest, shall not be subject to a lien or to any claim or demand for such deficiency, but the lien shall attach to the consideration received from such purchaser or holder of a security interest, by the heirs, legatees, devisees or distributees.

      History:   L. 2006, ch. 199, § 39; Jan. 1, 2007.