In re Tax Appeal of Southwestern Bell Tel. Co.

No. 120,167 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of the Appeal of SOUTHWESTERN BELL TELEPHONE CO., L.L.C., from an Order of the Division of Taxation on Assessment of Kansas Retailers' Sales Tax. SYLLABUS BY THE COURT 1. Kansas courts give no deference to administrative agencies' interpretation of statutory language. Instead, the interpretation of a statute is a legal question over which courts' review is unlimited. 2. The primary aim of statutory interpretation is to give effect to the legislature's intent, expressed through the plain language of the statute. Courts…