{"data":{"id":"us-ky/krs-140.280","jurisdiction":"us-ky","citation":"KRS 140.280","heading":"Suits here by other states to collect taxes due -- Reciprocity.","body":"The official or agency charged with the administration of the death tax laws of the\ndomiciliary state shall be deemed a creditor of the decedent, and may sue in the courts of\nthis state and enforce such claims for taxes, penalties and interest due to that state or\npolitical subdivision, if the laws of that state contain a provision whereby this state is\ngiven reasonable assurance of the collection of its death taxes, interest and penalties from\nthe estates of decedents dying domiciled in this state.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29012","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"e03ffcdeb1a9ca08e7647e7a122e135ee988df7bb50dfc7036faba83c8c6ec15","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.275","next":"us-ky/krs-140.285"},"notice":"GroundRules: Original legal text. Not legal advice."}