In re the Appeal of Burch

The opinion of the court was delivered by

Moritz, J.:

Ian A. Burch appeals from the decision of the Court of Tax Appeals (COTA) granting summary judgment to the Kansas Department of Revenue (KDOR) on its assessment of taxes and civil penalties against Burch under the Kansas DrugTax Act, K.S.A. 79-5201 et seq. Burch argues COTA erred in failing to consider and apply the exclusionary rule to the drags upon which the taxes were assessed, and in failing to invalidate the tax assessment.

We conclude COTA erroneously interpreted K.S.A. 2012 Supp. 79-5205(b), which provides that KDOR’s tax and penalty…