KRS 140.280: Suits here by other states to collect taxes due -- Reciprocity.

The official or agency charged with the administration of the death tax laws of the

domiciliary state shall be deemed a creditor of the decedent, and may sue in the courts of

this state and enforce such claims for taxes, penalties and interest due to that state or

political subdivision, if the laws of that state contain a provision whereby this state is

given reasonable assurance of the collection of its death taxes, interest and penalties from

the estates of decedents dying domiciled in this state.