IN RE TAX APP. OF ATCHISON, TOPEKA & SANTA FE RY

No. 68,152

17 Kan. App. 2d 794 (1993)

844 P.2d 756

In the Matter of the Tax Appeal of ATCHISON, TOPEKA AND SANTA FE RAILWAY COMPANY.

Court of Appeals of Kansas.

Petition for review denied March 16, 1993.


Attorney(s) appearing for the Case

Laurence E. Garrett, of Topeka, for the appellant.

James Bartle, of Kansas Department of Revenue, for the appellee.

Before BRISCOE, C.J., RON ROGG, District Judge, assigned, and E. NEWTON VICKERS, District Judge Retired, assigned.


Petition for review denied 252 Kan. ___ (March 16, 1993).

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...

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