Kansas Statutes 50-6a19. Certain reports admissible as evidence; presumption of accuracy
Terms Used In Kansas Statutes 50-6a19
- Director: means the director of taxation. See Kansas Statutes 50-6a07
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Non-participating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Kansas Statutes 50-6a07
- Stamping agent: means a person who is authorized to affix tax indicia to packages of cigarettes pursuant to Kan. See Kansas Statutes 50-6a07
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
In any action under Kan. Stat. Ann. § 50-6a03, and amendments thereto, reports of the numbers of non-participating manufacturers’ cigarettes submitted to the attorney general or director pursuant to subsection (a) of Kan. Stat. Ann. 2023 Supp. 50-6a10, and amendments thereto, shall be admissible in evidence. These reports shall be presumed to accurately account for the number of cigarettes on which state taxes were paid during the time period by the stamping agent that submitted the report absent a contrary showing by the non-participating manufacturer or importer. Nothing in this section shall be construed as limiting or otherwise affecting the state’s right to maintain that such reports are incorrect or do not accurately reflect a non-participating manufacturer’s sales in the state during the time period in question, and the presumption shall not apply in the event the state does so maintain.