Session Law

Identifying Information:L. 2001 ch. 056
Other Identifying Information:2001 Senate Bill 43
Tax Type:Kansas Retailers' Sales Tax
Brief Description:An Act relating to appeals concerning food sales tax refunds; amending K.S.A. 79-3639and repealing the existing section.
Keywords:


Body:

CHAPTER 56

SENATE BILL No. 43


An Act relating to appeals concerning food sales tax refunds; amending K.S.A. 79-3639

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

taxes.

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 K.S.A. 79-3639 is hereby repealed.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.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001