Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-3703a
Evidence that property was sold for use in state
Official textksrevisor.govlast amended
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.
Amendment history
L. 1945, ch. 370, § 3; June 30.
Source: view the official text
In this article (21 sections)
- 79-3701 · Title of act
- 79-3702 · Definitions
- 79-3703 · Compensating use tax imposed; rate
- 79-3703a · Evidence that property was sold for use in state
- 79-3704 · Exemptions
- 79-3705 · Rate where article already subjected to tax
- 79-3705a · Tax paid by consumer or user; duty of retailer; returns
- 79-3705b · Assumption of tax by retailer unlawful
- 79-3705c · Collection of tax and other duties of retailers
- 79-3705d · Collection by retailer not doing business within state;…
- 79-3705e · Tax collected as debt owed by retailer
- 79-3706 · Time for returns and payment of tax; interest and penalties;…
- 79-3707 · Administration of act; rules and regulations; agents and…
- 79-3708 · Penalties for violations
- 79-3708a · Repealed
- 79-3709 · Collection procedure when tax not paid
- 79-3710 · Disposition of moneys; compensating tax refund fund; credit…
- 79-3710a · Repealed
- 79-3711 · Invalidity of part
- 79-3712 · Registration and filing information, when
- 79-3713 · Bond may be required