KRS 132.510: Fiduciary's report of personal property held.

Every executor, administrator, guardian, conservator, trustee, trustee in bankruptcy,

receiver or other person acting in a fiduciary capacity shall, when required, file with the

Department of Revenue a sworn inventory showing in detail the amount and chara cter of

personal property in his hands, unless the inventory has been filed as a public record in

the court in which the fiduciary qualifies. The department may examine the books and

accounts of any person acting in a fiduciary capacity. No fiduciary shall receive a final

discharge until he has satisfied the court settling his accounts that all taxes against the

estate have been paid.