{"data":{"id":"us-ky/krs-140.190","jurisdiction":"us-ky","citation":"KRS 140.190","heading":"Computation of and liability for taxes.","body":"(1) All taxes imposed by this chapter shall be computed and paid on the fair cash value\nof the property transferred at the rates provided. All personal representatives,\ntrustees, and beneficiaries shall be personally liable for the taxes until they are paid,\nbut only to the extent that property from the estate come into their hands, and in no\ncase shall the personal representative or trustee be liable for a greater sum than\npasses through his administration.\n(2) The heir, devisee, or other donee shall be person ally liable for the tax on real\nproperty, as well as the personal representative or trustee, and if the personal\nrepresentative or trustee pays the tax he may, unless the tax is made an expense of\nadministration by the will or other instrument, recover the  tax from the heir,\ndevisee, or other donee of the real property.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28999","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"30cdf6b8645f70e62055b0c551c7f6dcd974b451cb58a1bd69eb13af45eedb54","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.180","next":"us-ky/krs-140.200"},"notice":"GroundRules: Original legal text. Not legal advice."}