Session of 1998
By Committee on Assessment and Taxation
            9             AN ACT relating to inheritance taxation; updating references to the fed-
10             eral internal revenue code; amending K.S.A. 79-1542 and repealing
11             the existing section.
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-1542 is hereby amended to read as follows:
15       79-1542. As used in this act unless the context otherwise requires:
16           (a) Any term used in this act shall have the same meaning as when
17       used in a comparable context in the internal revenue code. Any reference
18       in this act to the ``internal revenue code'' shall mean the provisions of the
19       United States internal revenue code of 1986, as such code exists on De-
20       cember 31, 1992 1997. Any reference in this act to a specific provision of
21       the internal revenue code shall be to such provision as it exists on De-
22       cember 31, 1992 1997.
23           (b) ``Deemed executor'' includes any person in actual or constructive
24       possession of any property of the decedent.
25           (c) ``Director'' means the director of taxation.
26           (d) ``Distributee'' means a beneficiary, legatee, devisee, heir, next of
27       kin, grantee, donee, vendee, joint tenant or any other successor in inter-
28       est, whether outright or in trust.
29           (e) ``Distributive share'' or ``distributive shares'' means the share or
30       shares of the distributive estate passing to a distributee or distributees.
31           (f) ``Domicile'' refers to that place where a person resides, has an
32       intention to remain and to which they intend to return following any
33       absence.
34           (g) ``Estate'' and ``property'' shall mean the real, personal and mixed
35       property or interest therein of the testator, intestate, grantor, bargainor,
36       vendor or donor which shall pass or be transferred to legatees, devisees,
37       heirs, next of kin, grantees, donees, vendees, or successors and shall in-
38       clude all personal property within or without the state.
39           (h) ``Executor'' and ``administrator'' mean the duly appointed, quali-
40       fied and acting executor or administrator of the decedent in this state.
41           (i) ``Nonresident decedent'' means a decedent who was not a resident
42       decedent at the time of death.
43           (j) ``Personal representative'' means the executor, administrator or

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  1       deemed executor of the decedent.
  2           (k) ``Resident decedent'' means a decedent who was domiciled in this
  3       state at the time of death.
  4           (l) ``Secretary'' means the secretary of revenue, or the secretary's des-
  5       ignee.
  6           (m) ``Tax'' includes tax, penalty and interest, unless the context of a
  7       particular section otherwise requires.
  8           (n) ``Transfer'' shall include the passing of property or any interest
  9       therein in possession or enjoyment, present or future, by inheritance,
10       descent, devise, succession, bequest, grant, deed, bargain, sale, gift or
11       appointment in the manner herein prescribed.
12           New Sec. 2. The provisions of this act shall be applicable to the es-
13       tates of all decedents dying after December 31, 1997.
14           Sec. 3. K.S.A. 79-1542 is hereby repealed.
15           Sec. 4. This act shall take effect and be in force from and after its
16       publication in the statute book.