Summary of Original Version

Amend KRS 140.160, relating to the inheritance and estate taxes, to extend the deadline for filing a tax return from 18 months to 36 months for deaths on or after August 1, 2026; amend KRS 140.210 to correspondingly extend the due date for payment of tax and discount; amend KRS 140.222 to conform.

Statutes affected:
Introduced: 140.160, 140.210, 140.222