AN ACT relating to inheritance and estate tax.
Amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after August 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 140.222 to conform.
Taxation
Deaths
Taxation, Inheritance and Estate
Wills, Trusts, And Estates
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