Kansas Administrative Regulations

Regulation Number:92-19-203
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Kansas Retailers' Sales Tax
Tax Type:Food Sales Tax Refund
Brief Description:Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund.
Keywords:


Body:

92-19-203. Refund of sales tax paid upon food; death of claimant subsequent to filing claim; disbursement of refund. (a) If a claimant dies after timely filing a refund claim and a member of the household survives, the surviving member shall submit an affidavit of membership in the claimant’s household and either a copy of the claimant’s death certificate or other proof of the claimant’s death to the director before receiving a disbursement.
(b) If a claimant dies after timely filing a refund claim and was the only member of the household, the individual appointed as executor or administrator of the claimant’s estate shall submit an attested copy of the court order appointing that individual as executor or administrator and either a copy of the claimant’s death certificate or other proof of the claimant’s death to the director of taxation before receiving a disbursement. If an executor or administrator has not been appointed and qualified, an heir at law shall submit an affidavit of heirship and either a copy of the claimant’s death certificate or other proof of the claimant’s death to the director of taxation before receiving a disbursement. (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003.)