Kansas Administrative Regulations

Regulation Number:92-50-42
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Manufacture, Distribution and Sale of Motor Vehicles; Review Board
Tax Type:Vehicles
Brief Description:Sales prima facie evidence of engaging in business; motor vehicle
dealer license required.
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92-50-42 Sales prima facie evidence of engaging in business; motor vehicle dealer license required. The sale of five (5) or more motor vehicles in any one (1) calendar year shall be prima facie evidence that a person is engaged in the business of selling motor vehicles and, unless rebutted or overcome by other evidence, shall require that person to obtain a motor vehicle
dealer's license. A person shall be entitled to a hearing conducted in accordance with K.S.A. 1980 Supp. 8-2411 to rebut this evidence. (Authorized by K.S.A. 1981 Supp. 8-2423; implementing K.S.A. 1981 Supp. 8-2401, 8-2403, 8-
2404; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.)