2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,244. Same; notice of release of lien.
79-15,244
79-15,244. Same; notice of release of lien. (a) Whenever the lien imposed by K.S.A. 2009 Supp. 79-15,239, and amendments thereto, has been released in accordance with the provisions of K.S.A. 2009 Supp. 79-15,243, and amendments thereto, and the personal representative makes written request for proof of such release, the director shall furnish such personal representative with notice of release. Any such notice of release shall be in such form as prescribed by the director and may include use of or reference to the closing letter issued by the director or may be included as part of that closing letter.
(b) When the notice of release applies to real property, such notice may be filed in the office of the register of deeds in any county where any such real property included in the gross estate is located or, when the estate is involved in proceedings before the district court, with the court. At the discretion of the director, such notice of release may be filed by the director or may be provided to the personal representative for filing.
History: L. 2006, ch. 199, § 44; Jan. 1, 2007.
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