Kentucky Revised Statutes

Ky. Rev. Stat. § 140.190 (2026)

Computation of and liability for taxes

✓ current as of May 2026

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(1) All taxes imposed by this chapter shall be computed and paid on the fair cash value of the property transferred at the rates provided. All personal representatives, trustees, and beneficiaries shall be personally liable for the taxes until they are paid, but only to the extent that property from the estate come into their hands, and in no case shall the personal representative or trustee be liable for a greater sum than passes through his administration.

(2) The heir, devisee, or other donee shall be personally liable for the tax on real property, as well as the personal representative or trustee, and if the personal representative or trustee pays the tax he may, unless the tax is made an expense of administration by the will or other instrument, recover the tax from the heir, devisee, or other donee of the real property. Effective: July 14, 2000 History: Amended 2000 Ky. Acts ch. 151, sec. 2, effective July 14, 2000. -- Amended 1962 Ky. Acts ch. 93, sec. 3. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281a-21, 4281a-36, 4281a-37, 4281a-47.

Notes of Decisions

Cited in 3 cases, 1948–1964 · leading case: Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953).

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Ballard Cnty. v. Citizens State Bank of Wickliffe, 261 S.W.2d 420 (Ky. Ct. App. 1953). “140, and the Department the initial power with respect to inheritance and estate taxes, KRS 140.190 and deficiency income taxes. KRS 141.”

Motch's Ex'x v. Motch's Ex'rs, 207 S.W.2d 759 (Ky. Ct. App. 1948). “In answer thereto we merely call attention to the fact that, with certain limitations, under KRS 140.190 personal represenatives, trustees, and beneficiaries are personally liable for inheritance taxes.”

Commonwealth ex rel. Marcum v. Smith, 375 S.W.2d 386 (Ky. Ct. App. 1964). · cites it 2× “KRS 140.190, which is a part of the inheritance tax law, provides that an inheritance tax shall be a lien on the property transferred (i.”

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