{"data":{"id":"us-ky/krs-140.270","jurisdiction":"us-ky","citation":"KRS 140.270","heading":"Appraisal and taxation of estate of nonresident -- Notification of state of","body":"domicile -- Reciprocity.\n(1) In the absence of administration in this state upon the estate of a nonresident, the\nDepartment of Revenue, at the request of a personal represent ative duly appointed\nand qualified in the state of the decedent's domicile, or of a grantee under a\nconveyance made during the grantor's lifetime, and upon satisfactory evidence\nfurnished by the personal representative or grantee, or otherwise, may determi ne\nwhether or not any property of the decedent within this state is subject to the\nprovisions of this chapter. If so, the department may determine the amount of tax\nand adjust the same with the personal representative or grantee, and for that purpose\nmay appoint an appraiser to appraise the property. The expense of appraisal shall be\ncharged upon the property in addition to the tax. The department's certificate of the\namount of tax and its receipt for the amount therein certified may be filed with the\ncounty judge/executive of the county where the property is located, and when so\nfiled shall be evidence of the payment of the tax to the extent of such certification.\nWhen the tax is not adjusted within six (6) months after the death of the decedent,\nthe proper  District Court, upon application of the department, shall appoint an\nadministrator in this state.\n(2) When evidence of ownership of intangible personal property belonging to a\nnonresident decedent is found to be physically located in this state, the Depar tment\nof Revenue shall so inform the state official collecting death tax in the state of\ndomicile of the decedent, if that state furnishes like information to the Department\nof Revenue of this state in a reciprocal manner.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29010","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"275a4b3c00e60aa63cfbbcfaf1b245a25fe09578ff3d3831ab8a535b62842937","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.265","next":"us-ky/krs-140.275"},"notice":"GroundRules: Original legal text. Not legal advice."}