News and Insights

Kansas Reestablishes the Three-Year Statute of Limitations for Sales and Use Tax Refund Claims

Tax Development Jun 07, 2011

Kansas Governor Sam Brownback recently signed into law Senate Bill 10 (“SB 10”), which reestablishes a three-year statute of limitations for sales and use tax refund claims. The new legislation takes effect July 1, 2011.

In 2009, the state shortened the statute of limitations for refund claims to one year. Under the 2009 amendment and until July 1st, claims for refunds or credits must be filed within a year of the date the tax was due.

On July 1, 2011, the new law extends the statute of limitations retroactively. Taxpayers that wait until July 1, 2011 will be able to take advantage of the three-year window and receive refunds of sales or use taxes that were previously precluded by law.


Randy Hilger