2006 Kansas Code - 79-15,128

      79-15,128.   Abolishment of tax liability for tax imposed pursuant to K.S.A. 79-15,127; refunds. Any tax liability for tax imposed pursuant to K.S.A. 2002 Supp. 79-15,127 which may have accrued prior to the effective date of this act is hereby abolished. Any such tax paid shall be refunded to the taxpayer pursuant to the procedure prescribed by this section. Each claim for a tax refund shall be verified and submitted to the director of taxation upon forms furnished by the director and shall be accompanied by any additional documentation required by the director. The director shall review each claim and shall refund that amount of tax paid. All refunds shall be paid from the inheritance or succession tax refund fund, which is hereby created, upon warrants of the director of accounts and reports pursuant to vouchers approved by the director or the director's designee.

      History:   L. 2003, ch. 147, § 49; May 22.