Legal Opinion
In re the Tax Appeal of Atchison, Topeka & Santa Fe Railway Co.
Court of Appeals of Kansas
Decided January 8, 1993No. 68,152PublishedCited by 5 opinions
1Opinion of the Court
Rogg, J.:
This is an appeal from a final order of the Board of Tax Appeals (BOTA), which found that certain purchases made by the Atchison, Topeka and Santa Fe Railway Company (Santa Fe) were not exempt from Kansas compensating use tax pursuant to K.S.A. 1991 Supp. 79-3606(aa) or K.S.A. 79-3704(a), and which denied Santa Fe’s refund claim of $92,591.49.
Santa Fe transports freight by rail in boxcars and on flatcars in 13 states. It owns railroad work equipment used to repair and maintain its roadbeds and rails. The tax refund at issue involves taxes on purchases of materials used to repair and…
2Cases cited6 opinions
- Director of Taxation v. Kansas Krude Oil Reclaiming Co.Supreme Court of Kansas · 1984
- Farmers Co-Operative v. Kansas Board of Tax AppealsSupreme Court of Kansas · 1985
- Burlington Northern Railroad v. Director of RevenueSupreme Court of Missouri · 1990
- Natural Gas Pipeline Co. of America v. State Commission of Revenue & TaxationSupreme Court of Kansas · 1947
- Sterling Drilling Co. v. Kansas Department of RevenueCourt of Appeals of Kansas · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.Supreme Court of Kansas · 1997
- In Re Tax Appeal of McKeeCourt of Appeals of Kansas · 1993
- WHEELER, JR. v. Boeing Co.Court of Appeals of Kansas · 1998
- 9200 Santa Fe Corp. v. Board of County CommissionersCourt of Appeals of Kansas · 1993
- In re TransCanada Keystone Pipeline, L.P.Court of Appeals of Kansas · 2013