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2015 Kentucky Revised Statutes
CHAPTER 140 - INHERITANCE AND ESTATE TAXES
140.340 Reporting of qualified real estate at agricultural or horticultural value.


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140.340 Reporting of qualified real estate at agricultural or horticultural value. The person responsible for filing the inheritance tax return for a decedent's estate and who elects to report qualified real estate at its agricultural or horticultural value shall in addition report the fair market value of the qualified real estate. Effective: July 1, 1978 History: Created 1978 Ky. Acts ch. 138, sec. 9, effective July 1, 1978.
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