Kansas Statutes
§ 79-3703a — Evidence that property was sold for use in state
For the purpose of the proper administration of this act and to prevent evasion of the tax, evidence that tangible personal property was sold by any person for delivery in this state shall be prima facie evidence that such tangible personal property was sold for use in this state.
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Kansas § 79-3703a (Evidence that property was sold for use in state) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re Tax Appeal of Family of Eagles, LTD
66 P.3d 858 (Supreme Court of Kansas, 2003)
In re Tax Appeal of BHCMC
(Supreme Court of Kansas, 2017)
Legislative History
L. 1945, ch. 370, § 3; June 30.