An Act amending the Kansas estate tax act; concerning the expiration of inheritance tax
liability; amending K.S.A. 2000 Supp. 79-15,119 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:

      Section  1. K.S.A. 2000 Supp. 79-15,119 is hereby amended to read
as follows: 79-15,119. The provisions of K.S.A. 2000 Supp. 79-15,100
through 79-15,119, and amendments thereto, shall be applicable to the
estates of all decedents dying after June 30, 1998. The provisions of article
15 of chapter 79 of the Kansas Statutes Annotated in effect immediately
before the effective date of this the Kansas estate tax act shall be appli-
cable to the estates of all decedents dying before July 1, 1998, for which
an inheritance tax return was filed before July 1, 2008. In the event any
such inheritance tax return is not filed with the director before July 1,
2008, no liability which may have been imposed if the return was so filed
by such date shall accrue to either the estate or the distributors of the

 Sec.  2. K.S.A. 2000 Supp. 79-15,119 is hereby repealed.
 Sec.  3. This act shall take effect and be in force from and after its
publication in the statute book.

Approved April 3, 2001.