Kansas Statutes
§ 79-3703a — Evidence that property was sold for use in state
Kansas § 79-3703a
This text of Kansas § 79-3703a (Evidence that property was sold for use in state) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kan. Stat. Ann. § 79-3703a (2026).
Text
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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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.
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Kansas § 79-3703a, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3703a.