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Kentucky Revised Statutes Title XI. Revenue and Taxation § 140.340.Reporting of qualified real estate at agricultural or horticultural value

Current as of January 01, 2025 | Updated by Findlaw Staff

The person responsible for filing the inheritance tax return for a decedent's estate and who elects to report qualified real estate at its agricultural or horticultural value shall in addition report the fair market value of the qualified real estate.

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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 140.340.Reporting of qualified real estate at agricultural or horticultural value - last updated January 01, 2025 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-140-340/

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