Kan. Admin. Regs. § 92-22-34 - Complete filing required
(a) A refund claim
shall not be considered actually filed with or in the possession of the
department of revenue until the claim is complete.
(b) To be considered complete, a refund claim
shall disclose all information concerning the claim and shall be accompanied by
any proof required in support of the claim necessary for the department to
determine if the claim should be allowed, adjusted, or disallowed.
(c) A refund claim that is not complete by
the filing deadline established by
K.S.A. 79-4505, and amendments thereto, shall be
considered untimely and shall be denied, unless either of the following
conditions is met:
(1) The claimant responds
to requests for additional information from the department of revenue by
furnishing the requested information within the time specified in writing by
the department.
(2) The director
of taxation agrees to extend the filing deadline or accept the claim after the
filing deadline in accordance with
K.S.A. 79-4517, and amendments thereto.
Notes
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