Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 140 - INHERITANCE AND ESTATE TAXES
Section 140.340 - Reporting of qualified real estate at agricultural or horticultural value

Ky. Rev. Stat. § 140.340

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Current through 2024 Ky. Acts ch. 225
Section 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.

KRS 140.340

Effective:7/1/1978
Created 1978 Ky. Acts ch. 138, sec. 9, effective7/1/1978.