Memorandum

Identifying Information:SSN's required for motor vehicle registration refunds.
Tax Type:Vehicles
Brief Description:Requiring Taxpayer’s Social Security Number for Motor Vehicle Registration Refunds
Keywords:
Effective Date:07/26/1994



Body:
STATE OF KANSAS
DEPARTMENT OF ADMINISTRATION

FOAN FINNEY, Governor
JAMES R. COBLER, Director of Accounts and Reports
900 S. W. Jackson, Room 355
(913) 296-2311
FAX (913) 296-6841

M E M O R A N D U M


DATE: July 26, 1994

TO: County Treasurers
County Clerks

FROM: Marshall P. Reece, State Social Security Administrator

SUBJECT: Requiring Taxpayer’s Social Security Number for Motor Vehicle Registration Refunds

We have received many telephone calls regarding the requirement that taxpayers provide their social security number when applying for a refund of motor vehicle taxes upon disposal of a vehicle. Many of these callers believe the request for the social security number is contrary to Federal law governing the use of this federally issued identification number. One irate caller indicated that he had spoken to his county officials and “everyone in Topeka,” and no one could cite to him the reason or the authority for the requirement, yet his county officials would not issue the refund without him providing his social security number.

To avoid further consternation to Kansas taxpayers in the future, we wish to alert you to the provision of Federal law that specifically authorizes the State of Kansas, or its county governments, to request the taxpayer’s social security number in this instance. Section 205 (c) (2) C (i) of the Social Security Act states:



Date Composed: 03/06/1998 Date Modified: 10/09/2001