Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-1618
Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim
A claimant may claim property tax relief under this act with respect to property taxes accrued or rent constituting property taxes accrued and, after audit by the director of taxation with respect to this act, the allowable amount of such claim shall be paid, except as otherwise provided in K.S.A. 2025 Supp. 79-1623 , and amendments thereto, to the claimant from the American rescue plan-state fiscal relief-federal fund. Such payment shall be made upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation, but no warrant issued shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to a claimant pursuant to this act.
Amendment history
L. 2022, ch. 98, § 4; July 1.
Source: view the official text
In this article (28 sections)
- 79-1601 · Repealed
- 79-1602 · Repealed
- 79-1603 · Repealed
- 79-1604 · Abstract of assessment rolls for state director of property…
- 79-1605 · Abstract of assessment rolls; penalty for failure of county…
- 79-1606 · Appeals to hearing panels or officers; procedure and forms;…
- 79-1607 · Repealed
- 79-1608 · Transfer of general fund moneys to special assessment…
- 79-1609 · Appeals to state board of tax appeals; notice, requirements;…
- 79-1609a · Repealed
- 79-1610 · Decision of hearing officer or panel; notice to taxpayer;…
- 79-1611 · Appointment of hearing officers and panels to hear appeals…
- 79-1612 · Military service, deployment outside United States; property…
- 79-1613 · Homestead or building or improvement destroyed or…
- 79-1614 · Business shutdown or restricted by government entity related…
- 79-1615 · COVID-19 retail storefront property tax relief act; title and…
- 79-1616 · Definitions
- 79-1617 · Eligibility; amount of refund, computation; maximum amount of…
- 79-1618 · Claims payable from American rescue plan-state fiscal…
- 79-1619 · Only one claimant per retail storefront permitted
- 79-1620 · Deadline for filing claim; exception
- 79-1621 · Forms and instructions; rules and regulations
- 79-1622 · Information required in support of claim
- 79-1623 · Amount of claim may be applied against outstanding tax…
- 79-1624 · Claimant not eligible for refund, when
- 79-1625 · Excessive claims; disallowance or recovery; fraudulent…
- 79-1626 · Disallowance of claim if title received by claimant was…
- 79-1627 · Appeals process