KRS 140.230: Deduction of taxes from interest less than fee -- From legacy charged on

real property.

(1) When any interest in property less than an estate in fee is devised or bequeathed to

one or more beneficiaries with remainder to others, and the interest of on e or more

beneficiaries is subject to any of the taxes levied by this chapter, the personal

representative shall deduct the tax upon such taxable interests from the whole

property thus devised or bequeathed. Whenever property other than money is so

devised or bequeathed he may, unless the taxes upon all the taxable interests are

paid by the beneficiaries when due, be authorized to sell the property or such

portion thereof as may be necessary, as provided in KRS 140.220, and having

deducted the unpaid taxes on the taxable interests from the proceeds of the sale, he

shall account for the balance in lieu of the property sold, as in other cases.

(2) If a legacy subject to the tax is charged upon or payable out of real property, the heir

or devisee, before paying the legacy, shall deduct the tax therefrom and pay it to the

personal representative or trustee. The payment of this tax shall be enforced in the

same manner as the payment of a tax on a direct legacy could be enforced.