Session of 1998
SENATE BILL No. 420
By Committee on Assessment and Taxation
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
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,
1997. Any reference in this act to a specific provision
21 the internal revenue code shall be to such
provision as it exists on De-
22 cember 31,
23 (b) ``Deemed executor''
includes any person in actual or constructive
24 possession of any property of the
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
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
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-
6 (m) ``Tax'' includes
tax, penalty and interest, unless the context of a
7 particular section otherwise
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
12 New Sec. 2. The provisions of
this act shall be applicable to the es-
13 tates of all decedents dying after December
14 Sec. 3. K.S.A. 79-1542 is
15 Sec. 4. This act shall take
effect and be in force from and after its
16 publication in the statute book.