50-6a19. Certain reports admissible as evidence; presumption of accuracy.
50-6a19
50-6a19. Certain reports admissible as evidence;presumption of accuracy.In any action under K.S.A. 50-6a03, and amendments thereto,reports of the numbers of non-participating manufacturers' cigarettessubmitted to the attorneygeneral or director pursuant to subsection (a) of K.S.A. 2009 Supp. 50-6a10,and amendmentsthereto, shallbe admissible in evidence.These reports shall be presumed to accurately account for thenumber of cigaretteson which state taxes were paid during the time period by the stamping agentthatsubmitted the report absent a contrary showing by the non-participatingmanufacturer or importer. Nothing in this section shall be construed aslimiting or otherwise affecting the state's right to maintain that such reportsare incorrect or do not accurately reflect a non-participating manufacturer'ssales in the state during the time period in question, and the presumptionshall not apply in the event the state does so maintain.
History: L. 2009, ch. 110, § 13; July 1.