Kentucky Code § KRS 395.250

Inventory -- When to be returned -- Copies are evidence
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It shall be the duty of a personal representative of a decedent to return an inventory in duplicate within two (2) months from the time of qualifying as such, to the clerk's office of the court in which he qualified, the original of which shall be recorded by the clerk and the duplicate shall be mailed by the clerk to the secretary of revenue. Copies from the record of the inventory or appraisement shall be prima facie evidence for or against such representative.

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