79-1537. History: L. 1978, ch. 395, § 1; L. 1979, ch. 316, § 1; L. 1980, ch. 312, § 1; L. 1982, ch. 398, § 1; L. 1993, ch. 38, § 1; L. 1994, ch. 269, § 1; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1501. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," R. Chris Robe, 27 K.L.R. 313, 320 (1979). "Survey of Kansas Law: Wills, Trusts, and Probate," Richard C. Harris, 27 K.L.R. 365 (1979). "Kansas Inheritance Tax Joins the Twentieth Century," Benjamin J. Neill, 48 J.B.A.K. 313, 328, 329 (1979). "The 1978 Kansas Inheritance Tax Act," L. Franklin Taylor, 27 K.L.R. 593 (1979). "Revocable Trusts," Alson R. Martin and Nancy Schmidt Roush, 51 J.K.B.A. 8, 10 (1982). CASE ANNOTATIONS 1. Inheritance tax act intended to bring Kansas statutes in line with current federal rules and regulations. In re Estate of Saroff, 229 Kan. 446, 454, 625 P.2d 458. 2. Absent clear and unambiguous direction to contrary, inheritance taxes are to be paid from assets of estate rather than residue thereof. Wendland v. Washburn University, 8 Kan. App. 2d 778, 779, 667 P.2d 915 (1983). 3. Will provision directing payment of inheritance taxes out of estate's residue applies only to probate property. In re Estate of Shoemaker, 22 Kan. App. 2d 444, 446, 917 P.2d 897 (1996). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026