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AN ACT relating to sales taxation; concerning refunds on certain sales of
  food; amending K.S.A. 79-3634 and 79-3635 and repealing the existing
  sections.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 79-3634 is hereby amended to read as follows: 79-
3634. The right to file a claim for a refund under K.S.A. 79-3620 and 79-
3632 to 79-3639 shall be personal to the claimant and shall not survive
his or her death, but such right et seq. may be exercised on behalf of a
claimant by his or her legal guardian, conservator or attorney-in-fact.
When a claimant dies after having filed a timely claim the amount thereof
shall be disbursed to another member of the household as determined
by the director of taxation. If the claimant was the only member of his or
her household, the claim may be paid to his or her executor or adminis-
trator, but if neither is appointed and qualified, the amount of the claim
may be paid upon a claim duly made to any heir at law. In the absence
of any such claim within two (2) years of the filing of the claim, the amount
of the claim shall escheat to the state. When a person who would other-
wise be entitled to file a claim under the provisions of this act dies prior
to filing such claim, another member of such person's household may file
such claim in the name of such decedent, subject to the deadline prescribed
by K.S.A. 79-4505, and amendments thereto, and the director shall pay
the amount to which the decedent would have been entitled to such person
filing the claim. If the decedent was the only member of his or her house-
hold, the decedent's executor or administrator may file such claim in the
name of the decedent, and the claim shall be paid to said executor or
administrator. In the event that neither an executor or administrator is
appointed and qualified, such claim may be made by any heir at law and
the claim shall be payable to such heir at law. Any of the foregoing pro-
visions shall be applicable in any case where the decedent dies in the
calendar year preceding the year in which a claim may be made under
the provisions of this act, if such decedent was a resident of or domiciled
in this state during the entire part of such year that such decedent was
living. Where decedent's death occurs during the calendar year preceding
the year in which a claim may be made hereunder, the amount of the
claim that would have been allowable if the decedent had been a resident
of or domiciled in this state the entire calendar year of his or her death
shall be reduced in a proportionate amount equal to a fraction of the claim
otherwise allowable, the numerator of which fraction is the number of
months in such calendar year following the month of decedent's death
and the denominator of which is 12.
  Sec. 2.  K.S.A. 79-3635 is hereby amended to read as follows: 79-
3635. (a) A claimant shall be entitled to a refund of retailers' sales taxes
paid upon food during the calendar year 1986 1997 and each year there-
after in the amount hereinafter provided. For households having a house-
hold income of less than $5,000, a refund in the amount of $40 $80 shall
be allowed for the head of household and a refund of $30 $60 shall be
allowed for each additional member of the household. For households
having a household income of at least $5,000 but less than $10,000, a
refund in the amount of $30 $60 shall be allowed for the head of house-
hold and a refund of $25 $50 shall be allowed for each additional member
of the household. For households having a household income of at least
$10,000 but not more than $13,000 $15,000, a refund in the amount of
$20 $40 shall be allowed for the head of household and a refund of $15
$30 shall be allowed for each additional member of the household. For
households having a household income of at least $15,000 but not more
than $20,000, a refund in the amount of $30 shall be allowed for the head
of the household and a refund of $20 shall be allowed for each additional
member of the household. For households having a household income of
at least $20,000 but not more than $25,000, a refund in the amount of
$20 shall be allowed for the head of household and a refund of $10 shall
be allowed for each additional member of the household. All such claims
shall be paid from the sales tax refund fund upon warrants of the director
of accounts and reports pursuant to vouchers approved by the director of
taxation or by a person or persons designated by the director, except that
no warrant shall be drawn in an amount less than $5.
  (b)  A head of household shall make application for refunds for all
members of the same household upon a common form provided for the
making of joint claims. All claims paid to members of the same household
shall be paid as a joint claim by means of a single warrant.
  (c)  No claim for a refund of taxes under the provisions of K.S.A. 79-
3620 and 79-3632 to 79-3639 et seq. shall be paid or allowed unless such
claim is actually filed with and in the possession of the department of
revenue on or before October April 15 of the year next succeeding the
year in which said such taxes were paid. The director of taxation may: (1)
Extend the time for filing any claim under the provisions of this act when
good cause exists therefor; or (2) accept a claim filed after the deadline
for filing in the case of sickness, absence or disability of the claimant if
said claim has been filed within four (4) years of said deadline.
  Sec. 3.  K.S.A. 79-3634 and 79-3635 are hereby repealed.
  Sec. 4.  This act shall take effect and be in force from and after Oc-
tober 16, 1997, and its publication in the statute book.