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.
KRS 140.180
Amended 2005, Ky. Acts ch. 85, sec. 460, effective6/20/2005. -- Amended 1948 Ky. Acts ch. 96, sec. 13, effective 6/17/1948.-- Amended 1942 Ky. Acts ch. 204, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.