Topeka ? The “clunker law” has been towed to the legislative junkyard.

Gov. Kathleen Sebelius on Thursday signed the repeal of the law that had backfired like a cheap car — an effort to catch tax cheaters that ended up raising tax bills on used vehicles.

The law assigned a “blue book” value on used car sales between individuals in order to assess sales taxes.

Numerous people complained they were being charged sales tax on car values that were much higher than the actual value because they were buying vehicles that had been damaged or had high mileage.

Lawmakers were soon under siege from angry taxpayers, and when the 2005 legislative session started they quickly passed a bill to repeal the provision.

In addition to the repeal, the law allows car buyers who thought they were cheated on their taxes to seek a refund. About $5 million will be available.

Kansas Department of Revenue officials will outline an official refund process on Tuesday and post a refund form on the agency’s Web site. The law signed by Sebelius actually takes effect March 3.

Under preliminary plans, revenue officials said refund seekers would have to fill out the refund form, provide a copy of their sales tax receipt from the county treasurer, and provide a copy of the vehicle title, bill of sale or canceled check.

The refund process will take at least four to six weeks.