Kan. Admin. Regs. § 93-7-2
Current through Register Vol. 43, No. 50, December 12, 2024
If commercial and industrial 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. § 93-7-2