79-4506. Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household. The amount of any claim otherwise payable under this act may be applied by the division of taxation against any liability outstanding on the books of the department against claimant, or against any other individual who was a member of his or her household in the year to which the claim relates.
History: L. 1970, ch. 403, ยง 6; July 1.
Structure Kansas Statutes
Article 45 - Homestead Property Tax Refunds
79-4501 Homestead property tax refund act; title and purpose of act.
79-4505 Same; deadline for filing claim.
79-4507 Same; only one claimant per household permitted.
79-4508 Same; amount of claim, computation; determination of amount of claim by department.
79-4509 Same; maximum property tax refund.
79-4511 Same; information required in support of claim.
79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.
79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.
79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.
79-4522 Owner not entitled to homestead refund, when.
79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.
79-4530 Refund of property tax imposed on certain residential property, when.