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K.A.R. 92-12-121

Incurred qualified expenditures.

Official textus-ks/regssos.ks.govlast amended
Summarize

Before a qualified taxpayer may qualify for a credit allowed under K.S.A. 79-32,211, and amendments thereto, both of the following conditions shall have been met: (a) The qualified taxpayer has incurred “qualified expenditures,” as defined in K.S.A. 79-32,211(b) and amendments thereto, for the restoration and preservation of a qualified historic structure; and

(b) either the qualified expenditures have been paid in full or the qualified taxpayer has entered into a legal document that outlines the scope of the restoration and preservation work and identifies the date by which the qualified expenditures are to be paid in full by the qualified taxpayer.
(Authorized by K.S.A. 2005 Supp. 75-5155; implementing K.S.A. 2005 Supp. 79-32,211; effective March 24, 2006.)

Amendment history

(Authorized by K.S.A. 2005 Supp. 75-5155; implementing K.S.A. 2005 Supp. 79-32,211; effective March 24, 2006.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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In this article (40 sections)
  1. 92-12-86 · Property factor; consistency in reporting.
  2. 92-12-87 · Property factor; numerator.
  3. 92-12-88 · Property factor; valuation of owned property.
  4. 92-12-89 · Property factor; valuation of rented property.
  5. 92-12-90 · Property factor; averaging property values.
  6. 92-12-91 · Payroll factor; in general.
  7. 92-12-92 · Payroll factor; denominator.
  8. 92-12-93 · Payroll factor; numerator.
  9. 92-12-94 · Payroll factor; compensation paid in this state.
  10. 92-12-95 · Sales factor; in general.
  11. 92-12-96 · Sales factor; denominator.
  12. 92-12-97 · Sales factor; numerator.
  13. 92-12-98 · Sales factor; sales of tangible personal property in this…
  14. 92-12-99 · Sales factor; sales of tangible personal property to United…
  15. 92-12-100 · Sales factor; sales other than sales of tangible personal…
  16. 92-12-101 · Special rules; in general.
  17. 92-12-102 · Special rules; property factor.
  18. 92-12-103 · Special rules; sales factor.
  19. 92-12-104 · 92-12-104
  20. 92-12-105 · Contribution to income; debtor setoff.
  21. 92-12-106 · Composite returns for nonresident partners and shareholders.
  22. 92-12-109 · Report of income adjusted by internal revenue service.
  23. 92-12-110 · Combined income method of reporting; surtax exemption.
  24. 92-12-111 · Special rules; airlines.
  25. 92-12-112 · Sales factor numerator; assignment of sales of a…
  26. 92-12-113 · Credit for property tax paid on commercial and industrial…
  27. 92-12-114 · Determining transportation income within a unitary group.
  28. 92-12-120 · Definition of qualified taxpayer.
  29. 92-12-121 · Incurred qualified expenditures.
  30. 92-12-130 · Amount of tax credit.
  31. 92-12-140 · Definitions.
  32. 92-12-141 · Tax credit agreement.
  33. 92-12-142 · Tax credit application.
  34. 92-12-143 · Quarterly reports.
  35. 92-12-144 · Reallocation of credits.
  36. 92-12-145 · Transfer of tax credits.
  37. 92-12-146 · Definitions.
  38. 92-12-147 · Tax credit agreement.
  39. 92-12-148 · Tax credit application.
  40. 92-12-149 · Quarterly reports.
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