Kentucky Revised Statutes Title XI. Revenue and Taxation § 140.130.Levy of estate tax; computation; payment; administration

(1) In addition to the inheritance tax hereinbefore imposed, an estate tax is hereby levied on all estates equal to the amount by which the credits for state death taxes allowable under the federal tax law exceeds the tax levied under KRS 140.010, less the discount allowed under KRS 140.210, if taken by the taxpayer. Said tax shall be payable at the same time and in the same manner as the inheritance taxes levied by this chapter.

(2) In the case of resident decedents and nonresident decedents over part of whose estates Kentucky has tax jurisdiction the estate tax shall be computed as follows:

(3) All administrative provisions of this chapter, to the extent that they are applicable, shall be available for the enforcement of this section and KRS 140.140.