Kentucky Statutes 140.180 – Reports by personal representatives and trustees
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If real property of a decedent is passed to another person so as to become subject to the tax, his personal representative or trustee shall inform the department thereof within six (6) months after his appointment, or if the fact is not known to him within that time, then within one (1) month after the fact becomes known to him.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 460, effective June 20, 2005. — Amended
1948 Ky. Acts ch. 96, sec. 13, effective June 17, 1948.– Amended 1942 Ky. Acts ch.
204, sec. 8. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.
Effective: June 20, 2005
Terms Used In Kentucky Statutes 140.180
- Decedent: A deceased person.
- Month: means calendar month. See Kentucky Statutes 446.010
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Trustee: A person or institution holding and administering property in trust.
History: Amended 2005 Ky. Acts ch. 85, sec. 460, effective June 20, 2005. — Amended
1948 Ky. Acts ch. 96, sec. 13, effective June 17, 1948.– Amended 1942 Ky. Acts ch.
204, sec. 8. — Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.