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' cigarettes submitted to the attorney general or director pursuant to subsection (a) of K.S.A. 2021 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.
History: L. 2009, ch. 110, § 13; July 1.
Structure Kansas Statutes
Chapter 50 - Unfair Trade And Consumer Protection
Article 6a - Requirements For Sale Of Cigarettes
50-6a03 Requirements for sale of cigarettes; penalties.
50-6a06 Invalidity of amendment to 50-6a03, effect.
50-6a07 Additional definitions.
50-6a13 Contraband; seizure; storage and transportation.
50-6a14 Violation of act; stamping agents; licensure, revocation, suspension; civil fines.
50-6a15 Injunction; stamping agent.
50-6a17 Unlawful sales; deceptive trade practice; surrender of profits.
50-6a18 Recovery of costs of enforcement action by state.
50-6a19 Certain reports admissible as evidence; presumption of accuracy.