KRS 140.160: Supervision of collection of taxes by Department of Revenue -- Limitation

on actions to collect taxes.

(1) The Department of Revenue shall have full supervision of the collection of all taxes

due under the provisions of this chapter, including th e power to institute suit in this

and other states. It may employ attorneys and other persons necessary to carry out

the full intent and purpose of this chapter. The department shall furnish, upon

application, blank forms covering information as may be necessary to determine the

amount of tax due the state on the transfer of all property subject to tax.

(2) The department may cause personal representatives or beneficiaries to file all

statements required by this chapter with the clerks of the proper courts and with the

department, and may require them to furnish any additional information deemed

necessary to support the computation of the amount of tax that should be paid by

the estate. The personal representative, or the beneficiaries in the absence of a

personal representative, shall compute the taxes imposed by this chapter on the tax

return provided by the department when:

(a) 1. A United States estate tax return is required to be filed under federal law

and applicable regulations; and

2. The estate inclu des property over which Kentucky has jurisdiction for

purposes of the taxes imposed by this chapter; or

(b) Any assets from the estate subject to the taxes imposed by this chapter pass to

a beneficiary taxable under KRS 140.070.

(3) (a) For deaths prior to July 1, 2026, the tax return, when required, shall be filed

with the department within eighteen (18) months after the death of the

decedent or at the time payment of the tax is made pursuant to KRS 140.210.

(b) For deaths on or after July 1, 2026, the tax return, when required, shall be

filed with the department within twenty -four (24) months after the death of

the decedent or at the time payment of the tax is made pursuant to KRS

140.210.

(4) Except as herein provided, no action to enforce the collection of the tax imposed by

this chapter shall be commenced more than ten (10) years after the cause of action

first accrued. In case the settlement of an estate is delayed because of litigation or

other unavoidable ca use, the delay shall suspend the limitation, prescribed by this

subsection, until the cause of delay is removed. In the case of a fraudulent return or

any other fraudulent representation affecting the amount of or the liability for the

tax imposed by this chapter notwithstanding any provision of limitation provided

elsewhere, the tax due by reason thereof may at any time be assessed and collected

by the methods set out in this chapter, including action in a court of competent

jurisdiction.