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Terms Used In Kansas Statutes 79-3462

  • Director: means the director of taxation or the director's duly authorized deputy, agent or representative. See Kansas Statutes 79-3490
  • Person: means any natural person, partnership, firm, association, joint stock company, syndicate or corporation, or any receiver, trustee, conservator or other officer appointed pursuant to law or by any court, state or federal. See Kansas Statutes 79-3490
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201

The director, in the name of the state of Kansas, may bring and maintain a civil action to recover from any person illegally obtaining the payment of a refund claim the amount of such payment.