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140.290 Refund of tax when debts are proved after deduction of tax.

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140.290 Refund of tax when debts are proved after deduction of tax. Whenever debts are proved against the estate of a decedent after the payment of legacies <br>or distribution of property from which the tax has been deducted or upon which it has <br>been paid, and a refund is made by the legatee, devisee, heir or next of kin, a proportion <br>of the tax so deducted or paid shall be repaid to him, by the personal representative or <br>trustee if the tax has not been paid to the Department of Revenue, or by the department if <br>it has been so paid. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 467, effective June 20, 2005. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. <br>sec. 4281a-9 (1922 ed.).