79-1564. Revisor's Note: Section transferred to 79-15,103. Law Review and Bar Journal References: "Survey of Kansas Law: Wills, Trusts, and Probate," Richard C. Harris, 27 K.L.R. 365, 366 (1979). "Kansas Inheritance Tax Joins the Twentieth Century," Benjamin J. Neill, 48 J.B.A.K. 313, 321 (1979). CASE ANNOTATIONS 1. Discussed; legislative intent expressed where interest provided on certain refunds but omitted on others. In re Tax Protests of Midland Industries, Inc., 237 Kan. 867, 871, 703 P.2d 840 (1985). 2. Provisions in (d) permitting decedent to avoid statutory scheme by will or trust noted; estate trust and will examined. In re Estate of Pickrell, 14 Kan. App. 2d 375, 380, 791 P.2d 41 (1990). 3. Decedent may avoid statutory scheme herein by either will or trust agreement. In re Estate of Pickrell, 248 Kan. 247, 251 806 P.2d 1007 (1991). 4. 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