Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-1620
Deadline for filing claim; exception
Official textksrevisor.govlast amended
For tax years 2020 and 2021, no claim shall be paid or allowed unless such claim is filed with and in the possession of the department of revenue on or before April 15, 2023, except that the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists, if the claim has been filed within four years of the deadline.
Amendment history
L. 2022, ch. 98, § 6; 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- 79-1601 · Repealed
- 79-1602 · Repealed
- 79-1603 · Repealed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- 79-1607 · Repealed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- 79-1609a · Repealed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