2006 Kansas Code - 79-3634

      79-3634.   Same; right to file claim; death of claimant; disbursement; disposition in absence of claim. The right to file a claim for a refund under K.S.A. 79-3620 and 79-3632 to 79-3639 shall be personal to the claimant and shall not survive his or her death, but such right may be exercised on behalf of a claimant by his or her legal guardian, conservator or attorney-in-fact. When a claimant dies after having filed a timely claim the amount thereof shall be disbursed to another member of the household as determined by the director of taxation. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified, the amount of the claim may be paid upon a claim duly made to any heir at law. In the absence of any such claim within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state.

      History:   L. 1978, ch. 56, § 13; July 1.