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BOTA RulingCorporate Income TaxIn the Matter of the Appeal of Kroger Co.,Docket No. 93-15316-DTWhether the sale or assignment of leasehold interests is in the regular course of the taxpayer's trade or business.
BOTA RulingCorporate Income TaxIn the Matter of the Appeal of Mid-America Products, Inc., Docket No. 95-5999-DTThis appeal involves the computation of the income tax credit authorized by KSA 79-32,153
BOTA RulingCorporate Income TaxIn the Matter of the Appeal of MLY Liquidating Corporation Docket No. 1386-86-DTOrder Denying Motion for Rehearing
BOTA RulingCorporate Income TaxIn the matter of the Appeal of MLY liquidation Corporation docket No. 1386-86-DTIncome from Section 337 liquidation allowable to Kansas as non-business income.
BOTA RulingCorporate Income TaxIn the matter of the Appeal of Morton Thiokol, Inc docket No. 91-57-DTDomestic Combination of the Taxpayer and its domestically incorporated subsidiaries and the treatment of foreign dividends.
BOTA RulingCorporate Income TaxIn the Matter of the Appeal of Southwestern Bell Telephone CompanyAllocation of Non-Business Income and the Petition to Use Separate Accounting
BOTA RulingCorporate Income TaxIn the Matter of the income Tax Appeal of Pioneer Bag Company of Kansas, Inc., Docket No. 1582-82-DTIs the Pioneer Bag Company of Kansas and its parent corporation engaged in a unitary business
BOTA RulingKansas Compensating TaxBayer Construction, IncFuel Consumed
BOTA RulingKansas Retailers' Sales TaxAcker Electric, IncRefund
BOTA RulingKansas Retailers' Sales TaxIn the Matter of the Appeal of Budget Rent-A-Car of Kansas, Inc Docket No. 3180-87-DTEstablishment of a facility in a location prior to enterprise designation.
BOTA RulingKansas Retailers' Sales TaxKansas Automated Food, IncStatute of Limitations
BOTA RulingPrivilegeIn the matter of the Appeal of the First National Bank of Manhattan, KansasConsolidated Filing
BOTA RulingProperty TaxAppeal of Greggpiercy, Inc., Docket No. 2013-3053-EQValuation of car wash discussing value of fee simple interest of real property and going concern or business enterprise value
BOTA RulingProperty TaxAppeal of Lario Oil & Gas Co., Docket No. 2012-6058-EQExemption pursuant to KSA 79-223 denied for pulling unit valued as part of the oil and gas leasehold interest as subclass (2) equipment, classification
BOTA RulingProperty TaxAppeal of Regnier Family Ltd Partnership II, Docket No. 2015-2535-EQClassification of entire parcel as land devoted to agricultural use, not mixed-use with vacant
BOTA RulingProperty TaxAppeal of Sandstone Creek Apartments, LLC, Docket No. 2008-4637-EQValuation of apartment complex by income approach with discussion of rents, concessions and occupancy or vacancy and collection loss and USPAP
BOTA RulingProperty TaxAppeals of Coffeyville Resources Nitrogen Fertilizers, Docket Nos. 2008-7226-EQ and 2008-7227-EQClassification of nitrogen fertilizer plant as real property fixtures or commercial and industrial machinery and equipment CIME personal property, Order on Remand 2015
BOTA RulingProperty TaxAppeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQValuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property
BOTA RulingProperty TaxAppeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQOrder on Reconsideration; Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property
BOTA RulingProperty TaxAppeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Summary Decision
BOTA RulingProperty TaxAppeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Full and Complete Opinion
BOTA RulingProperty TaxAppeals of ExxonMobil Oil Corp. and XTO Energy, Docket Nos. 2012-6593-EQ et alIn-place value of reserves IPV valuation methodology and just cause for deviation from the Oil and Gas Guide
BOTA RulingProperty TaxAppeals of Kansas Star Casino, Docket Nos. 2012-3909-EQ and 2012-3910-EQValuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value
BOTA RulingProperty TaxAppeals of Kansas Star Casino, Docket Nos. 2013-2795-EQ and 2013-2796-EQValuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value; income approach with allocation to real estate
BOTA RulingProperty TaxApplication of L.D. Drilling, Inc., Docket No. 2014-2648-TXExemption of oil lease pursuant to KSA 79-201t, discussion of calculation of daily production and normal maintenance
BOTA RulingProperty TaxApplication of NJR Clean Energy Ventures II, Docket No. 2015-7546-TXExemption of wind farm property generating electricity utilizing renewable energy resources under KSA 79-201 Eleventh; actual and regular use; Order on Reconsideration and Order.
BOTA RulingProperty TaxApplication of PetroSantander (USA), Inc., Docket No. 2014-2337-TGClerical error pursuant to KSA 79-1701(e) whereby taxpayer has been assessed twice in the same year for the same property
BOTA RulingProperty TaxApplication of Unified Government of Wyandotte County/Kansas City, Docket No. 2014-5800-TXExemption pursuant to KSA 79-201a Second denied for ballpark leased to for-profit business not used exclusively for governmental purposes
BOTA RulingProperty TaxApplication of Woolsey Operating Co., Docket No. 2014-5781-TXExemption of oil lease pursuant to KSA 79-201t and whether property was a gas lease or oil lease
BOTA RulingProperty TaxProtest of Dodge City Cooperative Exchange, Docket No. 2012-726-PRClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property
BOTA RulingProperty TaxProtest of Swaim, Docket No. 2015-1651-PRClassification issue whether residential or part land devoted to agricultural use for bees and apiary products.
BOTA RulingProperty TaxProtest of Vail, Docket No. 2014-7308-PRClassification of parcel as mixed- use: land devoted to agricultural use and vacant.
BOTA RulingProperty TaxProtests of Cherokee Wells, LLC, et al., Docket Nos. 2011-3163-PRExemption as manufacturers under KSA 79-201m and salt water disposal wells
BOTA RulingProperty TaxProtests of Reeve Cattle Co., Docket Nos. 2015-7099-PR & 2015-7100-PRExemption of mixer-feeder trucks pursuant to K.S.A. 79-201j as farm machinery and equipment
BOTA RulingProperty TaxProtests of Trego County/Gray, Docket Nos. 2015-5988-PR et alValuation of new oil leases beginning production in latter half of year
BOTA RulingProperty TaxProtests of Tyler Pointe, et al., Docket Nos. 2014-1059-PR et alClassification issue whether land devoted to agricultural use or vacant as of January 1 valuation date
BOTA RulingProperty TaxYellow Equipment Terminals, Inc. et al., Docket Nos. 2007-5812-EQ & 2008-5829-EQValuation of corporate headquarters discussing USPAP and highest and best use as a single-tenant, owner occupant or multi-tenant building
BOTA RulingVehicles90-18844-TGRequest for abatement of tax on a vehicle purchased in Oklahoma by an individual who owns property in Oklahoma and resides in Harper County, Kansas.
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