Ky. Rev. Stat. § 132.510
Current through 2024 Ky. Acts ch.225
Every executor, administrator, guardian, conservator, trustee, trustee in bankruptcy, receiver or other person acting in a fiduciary capacity shall, when required, file with the Department of Revenue a sworn inventory showing in detail the amount and character of personal property in his hands, unless the inventory has been filed as a public record in the court in which the fiduciary qualifies. The department may examine the books and accounts of any person acting in a fiduciary capacity. No fiduciary shall receive a final discharge until he has satisfied the court settling his accounts that all taxes against the estate have been paid.
KRS 132.510
Amended 2005, Ky. Acts ch. 85, sec. 205, effective6/20/2005. -- Amended 1982 Ky. Acts ch. 141, sec. 59, effective 7/1/1982. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 4019a-14.