2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,243. Liens on property of estate of decedent; divestiture or release.

79-15,243

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

      79-15,243.   Liens on property of estate of decedent; divestiture or release. The lien imposed by K.S.A. 2009 Supp. 79-15,239, and amendments thereto, shall be divested or released only in accordance with the following provisions:

      (a)   The value of the gross estate is below the filing threshold established by K.S.A. 2009 Supp. 79-15,225, and amendments thereto;

      (b)   the lien shall be divested upon the payment of all taxes, penalty and interest due;

      (c)   the lien shall be divested after 10 years from the date of the decedent's death;

      (d)   that portion of the decedent's property which is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien;

      (e)   the lien shall not affect any property after it has been sold or disposed of for value by the executors or administrators in accordance with K.S.A. 59-1410 and 59-1413, and amendments thereto, or otherwise in accordance with law, but in all such cases a lien shall attach to the proceeds realized from any such sale or other disposition for all taxes and interest thereon which are or may be due on such property. Tax due or payable from the proceeds of such sale or disposal of such property shall be collected by the executor in accordance with the provisions of K.S.A. 2009 Supp. 79-15,233, and amendments thereto, or by the director in accordance with the provisions of K.S.A. 2009 Supp. 79-15,242, and amendments thereto, or in accordance with the provisions of K.S.A. 2009 Supp. 79-15,241, and amendments thereto; and

      (f)   that portion of the decedent's property which must be sold, transferred or disposed of for the payment of taxes against the estate shall be divested of the lien, but only to the extent a specific release of has been granted by the director.

      History:   L. 2006, ch. 199, § 43; Jan. 1, 2007.