{"data":{"id":"us-ky/krs-140.160","jurisdiction":"us-ky","citation":"KRS 140.160","heading":"Supervision of collection of taxes by Department of Revenue -- Limitation","body":"on actions to collect taxes.\n(1) The Department of Revenue shall have full supervision of the collection of all taxes\ndue under the provisions of this chapter, including th e power to institute suit in this\nand other states. It may employ attorneys and other persons necessary to carry out\nthe full intent and purpose of this chapter. The department shall furnish, upon\napplication, blank forms covering information as may be necessary to determine the\namount of tax due the state on the transfer of all property subject to tax.\n(2) The department may cause personal representatives or beneficiaries to file all\nstatements required by this chapter with the clerks of the proper courts and with the\ndepartment, and may require them to furnish any additional information deemed\nnecessary to support the computation of the amount of tax that should be paid by\nthe estate. The personal representative, or the beneficiaries in the absence of a\npersonal representative, shall compute the taxes imposed by this chapter on the tax\nreturn provided by the department when:\n(a) 1. A United States estate tax return is required to be filed under federal law\nand applicable regulations; and\n2. The estate inclu des property over which Kentucky has jurisdiction for\npurposes of the taxes imposed by this chapter; or\n(b) Any assets from the estate subject to the taxes imposed by this chapter pass to\na beneficiary taxable under KRS 140.070.\n(3) (a) For deaths prior to  July 1, 2026, the tax return, when required, shall be filed\nwith the department within eighteen (18) months after the death of the\ndecedent or at the time payment of the tax is made pursuant to KRS 140.210.\n(b) For deaths on or after July 1, 2026, the tax return, when required, shall be\nfiled with the department within twenty -four (24) months after the death of\nthe decedent or at the time payment of the tax is made pursuant to KRS\n140.210.\n(4) Except as herein provided, no action to enforce the collection of the tax imposed by\nthis chapter shall be commenced more than ten (10) years after the cause of action\nfirst accrued. In case the settlement of an estate is delayed because of litigation or\nother unavoidable ca use, the delay shall suspend the limitation, prescribed by this\nsubsection, until the cause of delay is removed. In the case of a fraudulent return or\nany other fraudulent representation affecting the amount of or the liability for the\ntax imposed by this chapter notwithstanding any provision of limitation provided\nelsewhere, the tax due by reason thereof may at any time be assessed and collected\nby the methods set out in this chapter, including action in a court of competent\njurisdiction.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56933","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"ce6d574d8d583dbd4fc9d6daa1616612093e35da4eec1029ece69d10411aa156","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.152","next":"us-ky/krs-140.165"},"notice":"GroundRules: Original legal text. Not legal advice."}