Statutes > Kentucky Statutes > CHAPTER 140 INHERITANCE AND ESTATE TAXES > 140.180 Reports by personal representatives and trustees.

140.180 Reports by personal representatives and trustees.

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140.180 Reports by personal representatives and trustees. If real property of a decedent is passed to another person so as to become subject to the <br>tax, his personal representative or trustee shall inform the department thereof within six <br>(6) months after his appointment, or if the fact is not known to him within that time, then <br>within one (1) month after the fact becomes known to him. Effective: June 20, 2005 <br>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 <br>ch. 204, sec. 8. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, <br>1942, from Ky. Stat. secs. 4281a-17(1922 ed.), 4281a-34, 4281a-35.