KRS 140.070: Inheritance tax rates.

The tax upon transfers of property as defined in the preceding sections of this chapter

shall be at the following rates:

(1) Class A. In case the transfer is to or for the benefit of a parent, surviving spouse,

child by blood, stepchild, child adopted duri ng infancy, child adopted during

adulthood who was reared by the decedent during infancy or a grandchild who is

the issue of a child by blood, the issue of a stepchild, the issue of a child adopted

during adulthood who was reared by the decedent during inf ancy, the issue of a

child adopted during infancy, nephew, niece, or a nephew or niece of the half blood,

brother, sister, or brother or sister of the half blood, the tax shall be subject to the

provisions of KRS 140.080.

(2) Class B. In case the transfer is to or for the benefit of a daughter-in-law, son-in-law,

aunt or uncle, or a great -grandchild who is the grandchild of a child by blood, of a

stepchild or of a child adopted during infancy, the tax, subject to the provisions of

KRS 140.080, shall be:

On its value not exceeding $10,000 .............................................................. 4%

On its value exceeding $10,000, but not exceeding $20,000 ....................... 5%

On its value exceeding $20,000, but not exceeding $30,000 ....................... 6%

On its value exceeding $30,000, but not exceeding $45,000 ....................... 8%

On its value exceeding $45,000, but not exceeding $60,000 ..................... 10%

On its value exceeding $60,000, but not exceeding $100,000 ................... 12%

On its value exceeding $100,000, but not exceeding $200,000 ................. 14%

On its value exceeding $200,000 ................................................................ 16%

(3) Class C. In case the transfer is to or for the benefit of any educational, religious, or

other institutions, societies, or associations, or to any cities, towns, or public

institutions not exempted by KRS 140.060, or to any person not included in either

Class A or Class B, the tax, subject to the provisions of KRS 140.080, shall be:

On its value not exceeding $10,000 .............................................................. 6%

On its value exceeding $10,000, but not exceeding $20,000 ....................... 8%

On its value exceeding $20,000, but not exceeding $30,000 ..................... 10%

On its value exceeding $30,000, but not exceeding $45,000 ..................... 12%

On its value exceeding $45,000, but not exceeding $60,000 ................... . 14%

On its value exceeding $60,000 ........................................ ......................... 16%