Kansas Sales tax / Use Tax: Revised notice discusses application of new one-year statute of limitations on refund/credit claims

Notice 09-07, Kan. Dept. of Rev. (revised 10/13/09). The department has issued a revised notice on new law [H.B. 2365; See State Tax Matters, Issue 2009-23 ] that reduces the statute of limitations for any sales tax refund claims filed after June 15, 2009 from three years to one year.

The department explains that sales/use tax refund or credit claims that are filed with the department and postmarked on or before June 15, 2009 are subject to the three-year statute of limitations that was in effect when the claim was filed. All claims that are filed and postmarked after June 15, 2009 are subject to the new one-year statute of limitations.