K.A.R. 92-26-1

Definitions.

Official textus-ks/regssos.ks.govlast amended Feb 27, 2009

As used in this article, these terms shall have the following meanings:

# (a)

“Agricultural commodities” shall mean all materials used in the production of agricultural ethyl alcohol, including grains and other starch products, sugar-based crops, fruits and fruit products, forage crops, and crop residue.

# (b)

“Director” shall mean the director of taxation of the department of revenue.

# (c)

“Fiscal year” means a period of time consistent with the calendar periods of July 1 through the following June 30.

# (d)

“Principal place of facility” means a plant or still located in the state of Kansas that produces or has the capacity to produce agricultural ethyl alcohol.

# (e)

“Production” means the process of manufacturing agricultural ethyl alcohol. For the purposes of this article, the terms “produce” and “produced” shall be consistent with the definition of “production.”

# (f)

“Quarter” means a period of time consistent with the calendar periods of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. For the purposes of this article, the term “quarterly” shall be consistent with the definition of “quarter.”

# (g)

“Spirits” means an inflammable liquid produced by distillation.

# (h)

“Wine gallon” means 231 cubic inches measured at 60 degrees Fahrenheit. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Feb. 27, 2009.)

Amendment history

(Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Feb. 27, 2009.)

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

In this article (7 sections)

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