Kan. Admin. Regs. § 93-8-2
Current through Register Vol. 43, No. 49, December 5, 2024
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.
Kan. Admin. Regs. § 93-8-2