Kansas Administrative Regulations

Regulation Number:92-19-202
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; right of representative to make a claim on behalf of claimant.
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92-19-202. Refund of sales tax paid upon food; right of representative to make a claim on behalf of claimant. (a) Each individual filing a refund claim as a legal guardian or conservator of a claimant shall include with the claim an attested copy of the court order granting the power to act as a legal guardian or conservator for the claimant. A refund claim filed pursuant to the authority of a legal guardian or conservator shall be denied unless a copy of the court order granting the power to act as a legal guardian or conservator for the claimant is included with the refund claim.
(b) Each individual filing a refund claim as an attorney-in-fact for a claimant shall include with the claim a written document stating that an attorney-client relationship with the claimant exists. A refund claim filed pursuant to an authority of a power of attorney shall be denied unless a copy of the duly executed power of attorney for the claimant is included with the refund claim.
(c) An individual may file a refund claim on behalf of the claimant if the individual completes and includes with the claim an affidavit in support of the demand for a food sales tax refund on a form prescribed by the director of taxation. (Authorized by K.S.A. 79-3636; implementing K.S.A. 79-3634; effective April 18, 2003.)