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For all taxable periods subject to assessment on January 1, 1998, including periods

subject to an agreement to extend the statute of limitations, and for all taxable periods

commencing after December 31, 1997, interest at the rate prescribed by K.S.A. 79-

2968, and amendments thereto, shall be allowed on any overpayment of tax computed

from the due date of the return if it was timely filed and accompanied by the tax due

or, if the return was not timely filed, from the date of payment, except that no interest

shall be allowed on any such refund if the same is paid within 60 days after the date

of the return or the date of payment, as the case requires.

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

return filed with the department by the retailer or consumer that reported the tax for which a

refund is requested. Under K.A.R. 92-19-49a(a), a complete and properly documented sales or

use tax refund request is treated as an amended return: “A claim for a refund of sales or

compensating tax shall be treated as an application for the adjustment or amendment of a sales

or compensating tax return.” A sales tax refund request filed with the department must meet the

criteria set forth in K.S.A. 79-3650, K.A.R. 92-19-49a, and any other applicable statute or

regulation. The following rules shall apply to interest on sales or use tax refunds:

• When all taxes due are paid on or before the due date of a return and the taxpayer files an

amended return or a complete refund request that results in a refund, no interest shall be paid

on the refund if the department issues a refund check within 60 days of the receipt of the

amended return or refund request. When the department issues the refund check more than

60 days after the date of the receipt of the amended return or refund request, interest shall be

paid on the refund from the due date of the original return.

• When all taxes due are not paid in full until after the due date of a return and the taxpayer

later files an amended return or a complete refund request that results in a refund, no interest

shall be paid on the refund if the department issues a refund check within 60 days of the

receipt of the amended return or refund request. When the department issues the refund

check more than 60 days after the date of the receipt of the amended return or refund request,

interest shall be paid on the refund from the date that payment of the tax that was due on the

return was received by the department. Payment of the tax that was due on a return shall be

considered to have been made when the account was first brought into zero balance after the

original return's due date.

Taxpayer Assistance. If you have questions about this guideline, please contact the Taxpayer

Assistance Center at 1-785-368-8222. Our fax number is 1-785-291-3614. Additional copies of

department guidelines are available by calling the department's forms request line at 1-785-296-

4937 or by download from our website: The number for the department's

hearing impaired TTY is 1-785-296-6461.

Notice 04-14 - Application Of The 60-Day And Two Month Provisions For Interest Payments On Certain Tax Refunds Form - Kansas Department Of Revenue Page 2