79-3650. Direct refunds of sales tax, when; over-collected sales or use taxes. (a) A refund request for an amount equal to or exceeding $50 may be filed directly by a consumer or purchaser if the consumer or purchaser: (1) Paid the tax directly to the department; (2) provides evidence that the retailer refused or was unavailable to refund the tax; (3) provides evidence that the retailer did not act upon its refund request in a timely manner as provided in subsection (b), or; (4) provides a notarized statement to the department from the retailer that the retailer: (A) Will not claim a refund of the same tax included in the purchaser's or consumer's refund request; (B) agrees to provide to the consumer or purchaser any information or documentation in the retailer's possession needed for submission to the department to support or prove the refund claim; (C) has remitted to the state the tax sought to be refunded; and (D) has not taken or will not take a credit for such tax. A retailer providing false information in any such statement shall be subject to penalties prescribed by K.S.A. 79-3615(h), and amendments thereto.
(b) A cause of action against the seller for the over-collected sales or use taxes does not accrue until a purchaser has provided written notice to a seller and the seller has had 60 days to respond. Such notice to the seller must contain the information necessary to determine the validity of the request. In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller uses either a provider or a system, including a proprietary system, that is certified by the state and has remitted to the state all taxes collected less any deductions, credits or collection allowances. If the director of taxation finds upon proper showing that a consumer or purchaser submitted a refund request to a retailer that was not acted upon by the retailer in a timely manner, the director shall extend the time for filing the request with the department beyond the three year limitation period that is otherwise provided by the time attributed to the delay caused by the retailer.
History: L. 1997, ch. 126, § 18; L. 2002, ch. 186, § 5; L. 2003, ch. 147, § 10; L. 2007, ch. 155, § 8; July 1.
Structure Kansas Statutes
Article 36 - Kansas Retailers' Sales Tax
79-3601 Title of act; additional to certain other taxes.
79-3603 Retailers' sales tax imposed; rate.
79-3604 Tax paid by consumer and collected by retailer; exceptions; fee.
79-3605 Assumption of tax by retailer unlawful.
79-3606d Exempt sales of fencing materials and services; exemption certificate.
79-3611 Investigations and hearings.
79-3612 Lien upon property upon sale of business; duties and liability of purchaser.
79-3613 Sufficiency of notice to taxpayer.
79-3614 Confidentiality requirements.
79-3615 Interest and penalties.
79-3616 Bond requirements; amount.
79-3617 Collection of delinquent taxes; tax lien.
79-3619 Payment, collection and accounting; rules and regulations.
79-3620b City bond finance fund moneys, distribution to cities.
79-3620d Disposition of moneys collected on Kansas state fairgrounds.
79-3624 Invalidity of part of 79-3621, 79-3622.
79-3625 Invalidity of part of 79-3619.
79-3630 Authorization to enjoin certain persons from engaging in business; restraining order; bond.
79-3646 Letter rulings issued by the department of revenue, when.
79-3647 Gross receipts not inclusive of water protection fees.
79-3648 Separate statement of tax on invoice or billing; presumption of noncollection.
79-3649 Sales tax liability assessments on youth sports participation fees null and void.
79-3650 Direct refunds of sales tax, when; over-collected sales or use taxes.
79-3652 Rights and privileges of audited taxpayers.
79-3653 Streamlined sales tax system for the 21st century act; citation.
79-3654 Same; legislative findings.
79-3655 Same; department of revenue discussions with other states; topics included.
79-3656 Same; pilot projects with other states; agreements, provisions.
79-3657 Same; return information confidential.
79-3658 Same; legislative oversight committee established; composition; authorities and duties.
79-3659 Same; department of revenue report required.
79-3660 Sales taxation managed audit program; definitions.
79-3661 Same; authorities and duties of director of taxation.
79-3662 Same; selection of participants by director.
79-3663 Same; taxpayer duties in managed audit.
79-3664 Same; interest on liabilities reduced.
79-3668 Same; taxing jurisdiction and rate database, requirements.
79-3669 Same; sourcing of retail sales; application of sourcing rules.
79-3673 Same; sourcing rules for sale of telecommunication services; definitions.
79-3674 Same; bad debt deductions from uncollectable taxable sales; requirements and procedures.
79-3675 Same; confidentiality and privacy rights; requirements and procedures.
79-3676 Same; computation of tax by sellers.
79-3678 Same; effective date of state or local sales or use tax rate changes for certain services.
79-3679 Same; online registration system for sellers; requirements.
79-3680 Same; amnesty for sellers who register; conditions; limitations.
79-3681 Same; methods of remittances.
79-3682 Same; citation of act; effective date.
79-3686 Same; bundled transactions.
79-3692 Exempt organization identification numbers; requirements and procedures.
79-3695 Rate of tax involving contracts for certain construction projects, requirements.