Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION
Telecommunications Machinery and Equipment and Railroad Machinery and Equipment Exemption
Transfer of title presumption.
93-8-2. Transfer of title presumption.
If telecommunications machinery and equipment or railroad 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, §3; effective Jan. 19, 2007).
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