CHAPTER 56 SENATE BILL No. 43 An Act relating to appeals concerning food sales tax refunds; amending K.S.A. 79-3639 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas:

      Section  1. K.S.A. 79-3639 is hereby amended to read as follows: 79-
3639. Any person aggrieved by the denial of a refund claimed under this
act (except when the denial is based upon late filing of claim for relief)
may appeal such denial to the board of tax appeals by filing a petition
with the board within thirty (30) days after such denial. The director of
taxation shall examine all claims for refund under K.S.A. 79-3632 through
79-3639 and shall issue final determinations thereon in the manner pre-
scribed by K.S.A. 79-3226, and amendments thereto, relating to income
taxes.

 Sec.  2. K.S.A. 79-3639 is hereby repealed.
 Sec.  3. This act shall take effect and be in force from and after its
publication in the statute book.

Approved April 2, 2001.
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