Page 1 of 1 140.065 Repealed, 1978. Catchline at repeal: Estates of three million dollars or more subject only to estate tax. History: Repealed 1978 Ky. Acts ch. 233, sec. 6, effective June 17, 1978. -- Amended 1966 Ky. Acts ch. 187, Part V, sec. 1. -- Created 1948 Ky. Acts ch. 96, sec. 2.