{"data":{"id":"us-ky/krs-140.285","jurisdiction":"us-ky","citation":"KRS 140.285","heading":"Agreement with taxing authorities of other states.","body":"(1) When the Department of Revenue claims that a decedent was domiciled in\nKentucky at the time of death and the taxing authorities of another state or states\nmake a similar claim with respect to their state or states, the commissioner of the\nDepartment of Rev enue may enter into a written agreement with such taxing\nauthorities and the executor, administrator or trustee, fixing the sum acceptable to\nthe department in full settlement of the inheritance or estate taxes imposable under\nthis chapter. Such agreement shall also fix the sum acceptable to such other state or\nstates in full settlement of the death taxes imposable by such state or states.\n(2) If the aggregate amount payable under such agreement to the states involved is less\nthan the maximum sum allowable as a credit to the estate against the federal estate\ntax imposed thereon, then the executor, administrator or trustee shall also pay to the\nState of Kentucky as an estate tax so much of the difference between such aggregate\namount and the amount of such cr edit as the amount payable to Kentucky under the\nagreement bears to such aggregate amount.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29013","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"6489bddba146963c998fd4ac2b0560e1f235888688a2e9a6be2622d0ba3fbed7","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.280","next":"us-ky/krs-140.290"},"notice":"GroundRules: Original legal text. Not legal advice."}