SENATE BILL No. 41
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.
through 79-15,119, and amendments thereto, shall be
applicable to the
estates of all decedents dying after June 30, 1998. The provisions
15 of chapter 79 of the Kansas Statutes Annotated in effect
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,
an inheritance tax return was filed before July 1, 2008. In the
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
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
Sec. 3. This act shall take effect and be in force
from and after its
publication in the statute book.
Approved April 3, 2001.