There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 37. - KANSAS COMPENSATING TAX
79-373a Evidence that property was sold for use in state.
79-3703a. Evidence that property was sold for use in state. 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.
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