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140.270 Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity.

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140.270 Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity. (1) In the absence of administration in this state upon the estate of a nonresident, the Department of Revenue, at the request of a personal representative duly appointed <br>and qualified in the state of the decedent's domicile, or of a grantee under a <br>conveyance made during the grantor's lifetime, and upon satisfactory evidence <br>furnished by the personal representative or grantee, or otherwise, may determine <br>whether or not any property of the decedent within this state is subject to the <br>provisions of this chapter. If so, the department may determine the amount of tax <br>and adjust the same with the personal representative or grantee, and for that purpose <br>may appoint an appraiser to appraise the property. The expense of appraisal shall be <br>charged upon the property in addition to the tax. The department's certificate of the <br>amount of tax and its receipt for the amount therein certified may be filed with the <br>county judge/executive of the county where the property is located, and when so <br>filed shall be evidence of the payment of the tax to the extent of such certification. <br>When the tax is not adjusted within six (6) months after the death of the decedent, <br>the proper District Court, upon application of the department, shall appoint an <br>administrator in this state. (2) When evidence of ownership of intangible personal property belonging to a nonresident decedent is found to be physically located in this state, the Department <br>of Revenue shall so inform the state official collecting death tax in the state of <br>domicile of the decedent, if that state furnishes like information to the Department <br>of Revenue of this state in a reciprocal manner. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 464, effective June 20, 2005. -- Amended 1978 Ky. Acts ch. 384, sec. 284, effective June 17, 1978. -- Amended 1976 (1st <br>Extra. Sess.) Ky. Acts ch. 14, sec. 158, effective January 2, 1978. -- Recodified 1942 <br>Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. seca. 4281a-44, <br>4281a-45.