Kansas Statutes Annotated Chapter 79 — Taxation

K.S.A. 79-32,233

Biomass-to-energy plants; credits for certain investments; definitions

Official textksrevisor.govlast amended 200712 subsections

As used in K.S.A. 79-32,233 through 79-32,236 , and amendments thereto:

# (a)

"Biomass" means any organic matter available on a renewable or recurring basis, including solid and liquid organic waste, but excluding: (1) Petroleum oil, natural gas, coal and lignite, and any products thereof; and (2) corn or grain sorghum suitable for human consumption.

# (b)

"Biomass-to-energy plant" means an industrial process plant, located in this state, where biomass is processed to produce annually any of the following, and coproducts:

# (1)

Not less than 500,000 gallons of cellulosic alcohol;

# (2)

liquid or gaseous fuel or energy in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol; or (3) oil produced for direct conversion into fuel in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol.

# (c)

"Expansion of an existing biomass-to-energy plant" means expansion which begins after December 31, 2005, of the capacity of an existing biomass-to-energy plant by at least 10% of such capacity.

# (d)

"New biomass-to-energy plant" means a biomass-to-energy plant, construction of which begins after December 31, 2005.

# (e)

"Pass-through entity" means any:

# (1)

Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e , and amendments thereto;

# (2)

limited liability company;

# (3)

partnership; or (4) limited liability partnership.

# (f)

"Qualified investment" means expenditures made in construction of a new biomass-to-energy plant or in expansion of the capacity of an existing biomass-to-energy plant, for real and tangible personal property incorporated in and used as part of such plant.

Amendment history

L. 2006, ch. 209, § 17; L. 2007, ch. 113, § 27; July 1.

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