{"data":{"id":"us-ky/krs-141.030","jurisdiction":"us-ky","citation":"KRS 141.030","heading":"Levy of income tax on estates, trusts and fiduciaries -- Liability of","body":"fiduciaries.\n(1) The tax imposed by KRS 141.020 upon individuals shall apply to estates and trusts\nand to all fiduciaries. This tax shall be paid annually upon the net income of est ates\nand of any property held in trust at the rates specified in KRS 141.020.\n(2) The fiduciary shall be responsible for making the return of income for the person for\nwhom he acts, whether the income is taxable to the fiduciary or to the beneficiaries\nof the income.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29043","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:33Z","sha256":"332e01cad68e0712278ab829903bd41ed3694a3ed2e9bfc84a621dc4f39a2a5f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.025","next":"us-ky/krs-141.039"},"notice":"GroundRules: Original legal text. Not legal advice."}