{"data":{"id":"us-ky/krs-132.510","jurisdiction":"us-ky","citation":"KRS 132.510","heading":"Fiduciary's report of personal property held.","body":"Every executor, administrator, guardian, conservator, trustee, trustee in bankruptcy,\nreceiver or other person acting in a fiduciary capacity shall, when required, file with the\nDepartment of Revenue a sworn inventory showing in detail the amount and chara cter of\npersonal property in his hands, unless the inventory has been filed as a public record in\nthe court in which the fiduciary qualifies. The department may examine the books and\naccounts of any person acting in a fiduciary capacity. No fiduciary shall  receive a final\ndischarge until he has satisfied the court settling his accounts that all taxes against the\nestate have been paid.","path":["KRS Chapter 132"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28287","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:24Z","sha256":"6c994b42e9ae46a5ed5e9c968c73869eabfce503d43eea932dfde6942b887539","source_id":"us-ky","stale":false,"prev":"us-ky/krs-132.500","next":"us-ky/krs-132.520"},"notice":"GroundRules: Original legal text. Not legal advice."}