Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4504
Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim
Subject to the limitations provided in this act or the provisions of K.S.A. 79-4530 , and amendments thereto, as the case requires, a claimant may claim property tax relief under the homestead property tax refund act or the provisions of K.S.A. 79-4530 , and amendments thereto, with respect to property taxes accrued, and after audit by the division of taxation with respect to homestead property tax refund act, the allowable amount of such claim shall be paid, except as otherwise provided in K.S.A. 79-4506 , 79-4521 and K.S.A. 79-4523 , and amendments thereto, to the claimant from the income tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation or by any person designated by the claimant, but no warrant issued hereunder 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. 1970, ch. 403, § 4; L. 1973, ch. 404, § 6; L. 1992, ch. 98, § 3; L. 1999, ch. 48, § 1; L. 2001, ch. 57, § 2; L. 2007, ch. 157, § 4; July 1.
Source: view the official text
In this article (27 sections)
- 79-4501 · Homestead property tax refund act; title and purpose of act
- 79-4502 · Homestead property tax refund act; definitions
- 79-4503 · Same; death of claimant after claim filed, disbursement;…
- 79-4504 · Same; claims payable from the income tax refund fund; no…
- 79-4505 · Same; deadline for filing claim
- 79-4506 · Same; amount of claim may be applied by department against…
- 79-4507 · Same; only one claimant per household permitted
- 79-4508 · Amount of claim, computation; determination of amount of…
- 79-4508a · Alternative amount of claim; determination; definition;…
- 79-4509 · Maximum property tax refund
- 79-4510 · Same; forms and instructions; county clerk to assist…
- 79-4511 · Same; information required in support of claim
- 79-4512 · Repealed
- 79-4513 · Same; excessive claims; disallowance or recovery; fraudulent…
- 79-4514 · Repealed
- 79-4515 · Same; recipient of public funds for payment of taxes not…
- 79-4516 · Same; claim disallowed if title to homestead received for…
- 79-4517 · Same; extension of time for filing claim; acceptance of claim…
- 79-4518 · Repealed
- 79-4519 · Severability
- 79-4520 · Repealed
- 79-4521 · Claimant's election to receive direct refund or credit…
- 79-4522 · Owner not entitled to homestead refund, when
- 79-4523 · Payment of refund to county treasurer when property taxes on…
- 79-4529 · Reserved
- 79-4530 · Refund of property tax imposed on certain residential…
- 79-4531 · Same, appeals process