KRS 140.190: Computation of and liability for taxes.

(1) All taxes imposed by this chapter shall be computed and paid on the fair cash value

of the property transferred at the rates provided. All personal representatives,

trustees, and beneficiaries shall be personally liable for the taxes until they are paid,

but only to the extent that property from the estate come into their hands, and in no

case shall the personal representative or trustee be liable for a greater sum than

passes through his administration.

(2) The heir, devisee, or other donee shall be person ally liable for the tax on real

property, as well as the personal representative or trustee, and if the personal

representative or trustee pays the tax he may, unless the tax is made an expense of

administration by the will or other instrument, recover the tax from the heir,

devisee, or other donee of the real property.