{"data":{"id":"us-ky/krs-140.090","jurisdiction":"us-ky","citation":"KRS 140.090","heading":"Deductions allowed from distributive shares.","body":"(1) In calculating the value of the distributive shares the following deductions and no\nothers shall be allowed:\n(a) Debts of the decedent, except debts secured by property not subject to the tax\njurisdiction of Kentucky; and except debts barred by the statute of limitations;\n(b) Taxes accrued and unpaid, except those on property not subject to the tax\njurisdiction of Kentucky;\n(c) Death duties paid to foreign countries;\n(d) Federal estate taxes, in the proportion which the net estate in Kentucky subject\nto fed eral estate taxes bears to the total net estate everywhere subject to\nfederal estate taxes; all calculations are subject to approval by the Department\nof Revenue;\n(e) Drainage, street, or other special assessments due and unpaid which are a lien\non said property;\n(f) Funeral, monument, and cemetery lot maintenance expenses actually paid not\nexceeding in total five thousand dollars ($5,000);\n(g) Commission of executors and administrators in the amount actually allowed\nand paid;\n(h) Cost of administration, including attorney's fees actually allowed and paid.\n(2) Notwithstanding the provisions of KRS 404.040, the debts of a deceased wife,\nsubject to the exception in subsection (1)(a), shall be allowed in calculating the\ndistributive shares of her estate for purposes of this chapter, provided such debts are\npaid from the proceeds of her estate.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28985","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"ac7e61879c61e159d9e2464675d7bd60a7f1ac07c62254e96221261c01219189","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.080","next":"us-ky/krs-140.095"},"notice":"GroundRules: Original legal text. Not legal advice."}