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K.A.R. 92-22-34

Complete filing required.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

A refund claim shall not be considered actually filed with or in the possession of the department of revenue until the claim is complete.

# (b)

To be considered complete, a refund claim shall disclose all information concerning the claim and shall be accompanied by any proof required in support of the claim necessary for the department to determine if the claim should be allowed, adjusted, or disallowed.

# (c)

A refund claim that is not complete by the filing deadline established by K.S.A. 79-4505, and amendments thereto, shall be considered untimely and shall be denied, unless either of the following conditions is met:

# (1)

The claimant responds to requests for additional information from the department of revenue by furnishing the requested information within the time specified in writing by the department.

# (2)

The director of taxation agrees to extend the filing deadline or accept the claim after the filing deadline in accordance with K.S.A. 79-4517, and amendments thereto. (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4505 and K.S.A.
2000 Supp. 79-4517; effective April 19, 2002.)

Amendment history

(Authorized by K.S.A. 79- 4510; implementing K.S.A. 79-4505 and K.S.A. 2000 Supp. 79-4517; effective April 19, 2002.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (31 sections)
  1. 92-22-1 · 92-22-1
  2. 92-22-2 · 92-22-2
  3. 92-22-3 · 92-22-3
  4. 92-22-4 · Domicile; temporary absence.
  5. 92-22-5 · Homestead used for rental or business purposes.
  6. 92-22-6 · 92-22-6
  7. 92-22-7 · 92-22-7
  8. 92-22-8 · Proof of disability.
  9. 92-22-9 · 92-22-9
  10. 92-22-10 · 92-22-10
  11. 92-22-11 · Household income.
  12. 92-22-12 · Ownership; definitions.
  13. 92-22-13 · 92-22-13
  14. 92-22-14 · Rent constituting property taxes accrued; services.
  15. 92-22-15 · 92-22-15
  16. 92-22-16 · 92-22-16
  17. 92-22-17 · Exercise of right to file claim on behalf of claimant.
  18. 92-22-18 · Death of claimant subsequent to filing claim; disbursement…
  19. 92-22-19 · 92-22-19
  20. 92-22-20 · 92-22-20
  21. 92-22-21 · 92-22-21
  22. 92-22-22 · 92-22-22
  23. 92-22-23 · Computation of amount of claim; rental and ownership of a…
  24. 92-22-24 · 92-22-24
  25. 92-22-25 · Proof in support of claim.
  26. 92-22-26 · (Authorized by K.S.A. 1976 Supp. 79-4510, 79-4516;…
  27. 92-22-30 · 92-22-30
  28. 92-22-31 · 92-22-31
  29. 92-22-32 · Homestead; charges for services, furniture, personal…
  30. 92-22-33 · Dependent children of claimant.
  31. 92-22-34 · Complete filing required.
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