2006 Kansas Code - 79-3636

      79-3636.   Same; forms and instructions; duties of county officers; rules and regulations. In administering K.S.A. 79-3620 and 79-3632 to 79-3639, the division of taxation shall make available suitable forms with instructions for claimants. Copies of such forms shall also be made available to all county clerks and county treasurers in sufficient numbers to supply claimants residing in their respective counties. It shall be the duty of the county clerk to assist any claimant seeking assistance in the filing of a claim under the provisions of K.S.A. 79-3620 and 79-3632 to 79-3639. The county treasurer of each county shall mail to each taxpayer with the property tax statement of such taxpayer information on the claiming of a refund of retailers' sales taxes paid upon food, which shall be provided by the secretary of revenue.

      The secretary of revenue is hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of K.S.A. 79-3620 and 79-3632 to 79-3639.

      History:   L. 1978, ch. 56, § 15; July 1.