K.A.R. 93-7-2
Transfer of title presumption.
If commercial and industrial machinery and equipment were physically transferred to a taxpayer before July 1, 2006, the presumption shall be that the title was transferred to the taxpayer before July 1, 2006. This presumption may be rebutted by clear and convincing evidence that the title was passed to the taxpayer after June 30, 2006. (Authorized by and implementing L. 2006, Ch. 205, §1; effective Jan. 19, 2007.)
Amendment history
(Authorized by and implementing L. 2006, Ch. 205, §1; effective Jan. 19, 2007.)
Source: official source document (2022 KAR Book 4, Kansas Secretary of State)
In this article (3 sections)
- 93-7-1 · Definitions.
- 93-7-2 · Transfer of title presumption.
- 93-7-3 · Possession and use presumption.