79-15,126. Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses. (a) As used in this act: (1) “Court” means a court in which proceedings for administration of an estate are pending or have been completed or, if no […]
79-15,146. Applicability of sections; limitation of liability. The provisions of K.S.A. 79-15,100 through 79-15,125 and K.S.A. 79-15,127 through 79-15,145, and amendments thereto, applicable to the estates of all decedents dying after June 30, 1998 and before January 1, 2007, shall only apply to estates for which an estate tax return was filed before January 1, […]
79-15,254. Applicability of act; limitation of liability. The provisions of K.S.A. 79-15,201 through 79-15,253, and amendments thereto, applicable to the estates of all decedents dying after December 31, 2006 and before January 1, 2010, shall only apply to estates for which an estate tax return was filed before January 1, 2020. In the event no […]
79-1584d. Application of act. The provisions of this act shall be applicable to the estates of all decedents dying after December 31, 1993. History: L. 1993, ch. 38, § 48; Jan 1, 1994.
