010. Levy of inheritance tax -- Property affected -- When tax attaches.

015. Exemption of benefits from federal government arising out of military service.

020. Taxation of transfers made in contemplation of death -- Revocable trusts -- Presumption of contemplation -- When presumption does not apply.

030. Taxation of contracts in contemplation of death -- Proceeds of life insurance policies -- Exemptions.

040. Taxation of transfers by power of appointment -- When transfer deemed to take place -- Date as of which value of property determined -- Remainder interests -- Rates and exemptions.

050. Taxation of surviving owner of a joint interest.

055. Repealed, 1990. [Repealed]

060. Exemption of transfers to educational, religious and charitable institutions, and to cities and public institutions.

063. Exemption of annuities or other payments under employees' trusts -- Retirement annuities -- Individual retirement bonds, accounts, and annuities.

064. Repealed, 2000. [Repealed]

065. Repealed, 1978. [Repealed]

070. Inheritance tax rates.

080. Exemptions of inheritable interests.

090. Deductions allowed from distributive shares.

095. Credit in case same property passes again within five years.

100. Valuation of future and contingent estates -- Taxation of life estates -- Valuation of surviving spouse's interest in trust or life estate.

110. Taxation of contingent and defeasible estates.

120. Taxation of gifts to fiduciaries.

130. Levy of estate tax -- Computation -- Payment -- Administration.

140. Payment of estate tax under protest -- Action to recover -- Refund.

150. Repealed, 1966. [Repealed]

151. Repealed, 2000. [Repealed]

152. Repealed, 2000. [Repealed]

160. Supervision of collection of taxes by Department of Revenue -- Limitation on actions to collect taxes.

165. Audits, appraisals and examinations -- Finality of return and payment.

170. Appraisal of estates -- Appointment, duties and compensation of appraisers -- Records.

180. Reports by personal representatives and trustees.

190. Computation of and liability for taxes.

200. Repealed, 1946. [Repealed]

210. Payment of taxes -- Discount -- Interest -- Bond for payment.

220. Collection of taxes by personal representative or trustee -- Sale of property for tax -- Recovery of taxes from trust or life estate property.

222. Deferred payment of inheritance tax -- Interest -- Time and method of election to defer -- Liability for deferred payments.

224. Bond to secure installment payment of inheritance tax.

230. Deduction of taxes from interest less than fee -- From legacy charged on real property.

240. Repealed, 2000. [Repealed]

250. Repealed, 2000. [Repealed]

260. Repealed, 2000. [Repealed]

265. Repealed, 2000. [Repealed]

270. Appraisal and taxation of estate of nonresident -- Notification of state of domicile -- Reciprocity.

275. Exclusion of intangible personal property held in trust, under reciprocal agreements with other states.

280. Suits here by other states to collect taxes due -- Reciprocity.

285. Agreement with taxing authorities of other states.

290. Refund of tax when debts are proved after deduction of tax.

300. Definitions for KRS 140.310 to 140.360.

310. Assessment of agricultural or horticultural land for inheritance tax purposes.

320. Taxation of land converted from agricultural use.

330. Land presumed assessed at agricultural value -- Procedure when not so assessed.

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

350. Issuance of tax waivers -- Liens -- Procedure.

360. Limit on reduction of taxable value.

Penalties

990. Penalties.

991. Civil penalties for violation of chapter.