79-1626. Disallowance of claim if title received by claimant was primarily for purpose of making claim.
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/ks/chapter-79/79-1626A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-1626. Disallowance of claim if title received by claimant was primarily for purpose of making claim. A claim shall be disallowed if the director of taxation finds that the claimant received title to such claimant's retail storefront primarily for the purpose of receiving benefits under this act.