{"data":{"id":"us-ky/krs-140.290","jurisdiction":"us-ky","citation":"KRS 140.290","heading":"Refund of tax when debts are proved after deduction of tax.","body":"Whenever debts are proved against the estate of a decedent after the payment of legacies\nor distribution of property from which the tax has been deducted or upon which it has\nbeen paid, and a refund is made by the legatee, devisee, heir or next of kin, a p roportion\nof the tax so deducted or paid shall be repaid to him, by the personal representative or\ntrustee if the tax has not been paid to the Department of Revenue, or by the department if\nit has been so paid.","path":["KRS Chapter 140"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29014","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"1288b023df14292f1e405e6506f8a2d6f3f471307f65c5e28b720f1d7e9300c6","source_id":"us-ky","stale":false,"prev":"us-ky/krs-140.285","next":"us-ky/krs-140.300"},"notice":"GroundRules: Original legal text. Not legal advice."}