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JOAN WAGNON,

KATHLEEN SEBELIUS,

SECRETARY

GOVERNOR

DEPARTMENT OF REVENUE

Notice 04-14

Application of the 60-day and Two Month Provisions for

Interest Payments on Certain Tax Refunds

December 14, 2004

Income Tax Refunds. K.S.A. 2003 Supp. 79-32,105(e)(7) provides:

[I]f any overpayment is refunded within two months after the last date prescribed, or

permitted by extension of time, for filing the return of such tax, or within two months

after the return was filed, whichever is later, no interest shall be allowed or paid. For

the purposes of this section, an overpayment shall be deemed to have been refunded

at the time the refund check in the amount of the overpayment, plus any interest due

thereon, is deposited in the United States mail.

For purposes of this statute, the term “return” includes an original or amended corporate or

individual income tax return filed with the department by the taxpayer. The following rules shall

apply to interest on income tax refunds:

• When all taxes due are paid by the due date, the original return is filed by the due date, and

the department issues the refund within two months after the due date, no interest shall be

paid on the refund. When the department issues the refund more than two months after the

due date, interest shall be paid on the refund from the due date.

• When all taxes due are paid by the due date, the original return is filed after the due date but

within the automatic six-month extension period, no interest shall be paid if the department

issues the refund within two months from the date the return was filed. When the

department issues the refund more than two months after the date the return was filed,

interest shall be paid on the refund from the due date.

• When all taxes due are paid by the due date and the original return is filed after the automatic

six-month extension date, no interest shall be paid if the department issues a refund within

two months after the date the return was filed. When the department issues the refund more

than two months after the date the return was filed, interest shall be paid on the refund from

the date the late return was filed.

• When an amended return seeking a refund is filed after the due date for the payment of the

taxes sought to be refunded, no interest shall be paid if the department issues the refund

within two months after the date the amended return was filed. When the department issues

the refund more than two months after the date the amended return was filed, interest shall be

paid on the refund from the date the amended return was filed.

Sales and Use Tax Refunds. K.S.A. 2003 Supp. 79-3609(d) provides:

DOCKING STATE OFFICE BUILDING, 915 SW HARRISON ST., TOPEKA, KS 66612-1588

Voice 785-368-8222 Fax 785-291-3614

Notice 04-14 - Application Of The 60-Day And Two Month Provisions For Interest Payments On Certain Tax Refunds Form - Kansas Department Of Revenue