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141.190 Returns of fiduciaries.
(1)
(2)
Every fiduciary, except a receiver appointed by authority of law in possession of
part only of the property of an individual, shall make under oath a return for any of
the following individuals, estates, or trusts for which he acts, setting forth therein
such information as may be prescribed by the department:
(a) Every individual having an adjusted gross income for the taxable year which
exceeds five thousand dollars ($5,000);
(b) Every estate the gross income of which for the taxable year is twelve hundred
dollars ($1,200) or over;
(c) Every trust the gross income of which for the taxable year is one hundred
dollars ($100) or over.
Any fiduciary required to make a return under this chapter shall be subject to all the
provisions of this chapter that apply to individuals.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 486, effective June 20, 2005. -- Amended
1990 Ky. Acts ch. 476, Pt. VII D, sec. 635, effective April 11, 1990. -- Amended
1976 Ky. Acts ch. 77, Pt. I, sec. 5. -- Amended 1960 Ky. Acts ch. 5, Art. III, sec. 6. - Amended 1958 Ky. Acts ch. 3, sec. 4. -- Amended 1954 Ky. Acts ch. 79, sec. 14. -Amended 1952 Ky. Acts ch. 194, sec. 9. -- Recodified 1942 Ky. Acts ch. 208, sec. 1,
effective October 1, 1942, from Ky. Stat. sec. 4281b-30.
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