Kan. Admin. Regs. § 92-22-18 - Death of claimant subsequent to filing claim; disbursement of refund
(a) When a claimant
dies after properly filing a timely claim, a disbursement to another member of
the household shall not be allowed by the director of taxation unless an
affidavit of membership in the claimant's household and a copy of the death
certificate or other proof of death are submitted to the director.
(b) A disbursement to an individual appointed
executor or administrator of the claimant's estate shall not be allowed unless
an attested copy of the court order appointing that individual as executor or
administrator and a copy of the death certificate or other proof of death are
submitted to the director of taxation.
(c) A disbursement to an heir at law shall
not be allowed unless an affidavit of heirship and a copy of the death
certificate or other proof of death are submitted to the director of taxation.
Notes
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