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Code · Kentucky · Chapter 140 — Inheritance and estate taxes

140.340 Reporting of qualified real estate at agricultural or horticultural value.

40 words·~1 min read·/ky/chapter-140/140-340

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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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