Kansas legislation amends the limitation period for sales tax refund and credit claims. Under old legislation, no refund or credit was allowed after a three year period from the due date of the return, unless the taxpayer filed a claim before the end of the period. Under amended legislation, taxpayers must file a claim within one year of the return due date to be eligible to receive a refund or credit (Senate Sub. For Sub. For H.B. 2365, Laws 2009, effective upon publication in the Kansas Register).