KRS 140.290: Refund of tax when debts are proved after deduction of tax.

Whenever debts are proved against the estate of a decedent after the payment of legacies

or distribution of property from which the tax has been deducted or upon which it has

been paid, and a refund is made by the legatee, devisee, heir or next of kin, a p roportion

of the tax so deducted or paid shall be repaid to him, by the personal representative or

trustee if the tax has not been paid to the Department of Revenue, or by the department if

it has been so paid.