KRS 395.155: Computation of personal representative's commission.

For the purpose of computing commissions whenever any portion of the dividends,

interests, rents or other amounts payable to an executor, administrator, trustee, guardian,

conservator, curator or other personal representative or fiduciary is required by any law of

the United States or other governmental unit to be withheld for income tax purposes by

the person, corporation, organization or governmental unit paying the same, the amount

so withheld shall be deemed to have been collected.