SENATE BILL No. 43
and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-3639 is hereby amended to read as follows: 79-
3639. Any person aggrieved by the denial of a refund claimed under this
act (except when the denial is based upon late filing of claim for relief)
may appeal such denial to the board of tax appeals by filing a petition
with the board within thirty (30) days after such denial. The director of
taxation shall examine all claims for refund under K.S.A. 79-3632 through
79-3639 and shall issue final determinations thereon in the manner pre-
scribed by K.S.A. 79-3226, and amendments thereto, relating to income
Sec. 2. K.S.A. 79-3639 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
Approved April 2, 2000.
Date Composed: 09/25/2001 Date Modified: 09/25/2001