Limit on reduction of taxable value
KRS 140.360
in effect140.360. Limit on reduction of taxable value
No gross estate shall be reduced by more than $500,000 as a result of the provisions of KRS 140.300 to 140.360.
Effective: July 1, 1978
History: Created 1978 Ky. Acts ch. 138, sec. 11, effective July 1, 1978.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29021Fetched: 10/20/2026
