Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-32,251
Biofuel storage and blending equipment; credits for certain investments; definitions
As used in K.S.A. 79-32,251 through 79-32,255 , and amendments thereto:
# (a)
"Biofuel" means fuel made from organic matter, including solid and liquid organic waste, but excluding fuel made from oil, natural gas, coal or lignite, or any product thereof.
# (b)
"Fuel terminal" means a fuel storage and distribution facility which is supplied by motor vehicle, pipeline or marine vessel and from which motor fuels may be removed at a rack. "Fuel terminal" does not include any facility at which motor fuel blend stocks and additives are used in the manufacture of products other than motor fuels and from which no motor fuels are removed.
# (c)
"Qualified investment" means expenditures made for purchase, construction or installation of storage and blending equipment.
# (d)
"Refinery" means an industrial process plant, located in this state, where crude oil is processed and refined into petroleum products.
# (e)
"Storage and blending equipment" means any equipment which is used for storing and blending petroleum-based fuel and biodiesel, ethanol or other biofuel and is installed at a fuel terminal, refinery or biofuel production plant. "Storage and blending equipment" does not include equipment used only for denaturing ethyl alcohol.
Amendment history
L. 2007, ch. 113, § 32; July 1.
Source: view the official text
In this article (40 sections)
- 79-32,231 · Same; claim for credit
- 79-32,232 · Same; accelerated depreciation, deduction
- 79-32,233 · Biomass-to-energy plants; credits for certain investments;…
- 79-32,234 · Same; amount of credit; requirements
- 79-32,235 · Same; pass-through entities
- 79-32,236 · Same; claim for credit
- 79-32,237 · Same; accelerated depreciation, deduction
- 79-32,238 · Integrated coal gasification power plants; credits for…
- 79-32,239 · Same; amount of credit; requirements
- 79-32,240 · Same; pass-through entities
- 79-32,241 · Same; claim for credit
- 79-32,242 · Repealed
- 79-32,243 · Information required by taxpayer to claim income tax credits
- 79-32,244 · Credit for compensation paid by employers to employees who…
- 79-32,245 · Renewable electric cogeneration facilities; credits for…
- 79-32,246 · Same; amount of credit; requirements
- 79-32,247 · Same; pass-through entities
- 79-32,248 · Same; claim for credit
- 79-32,249 · Same; accelerated depreciation, deduction
- 79-32,250 · Waste heat utilization system at electric generation…
- 79-32,251 · Biofuel storage and blending equipment; credits for certain…
- 79-32,252 · Same; amount of credit; requirements
- 79-32,253 · Same; pass-through entities
- 79-32,254 · Same; claim for credit
- 79-32,255 · Same; accelerated depreciation; deduction
- 79-32,256 · Carbon dioxide capture, sequestration or utilization…
- 79-32,257 · Citation of act
- 79-32,258 · Film production; credit for certain eligible production…
- 79-32,259 · Same; definitions
- 79-32,260 · Same; expiration of act; amount, limitations
- 79-32,261 · Tax credit for certain contributions to community college,…
- 79-32,262 · Tax credit for certain capital investments in a business…
- 79-32,263 · Tax credit for property taxes paid by certain senior…
- 79-32,264 · Limitations on tax credits; credits allowed and amounts to…
- 79-32,265 · Limitation on income tax credits allowed; valid social…
- 79-32,266 · Tax credit for taxpayers who receive income from business…
- 79-32,267 · Tax credit for certain taxpayers domiciled in a rural…
- 79-32,268 · Continuation of certain nonrefundable credits pursuant to…
- 79-32,269 · Repealed
- 79-32,270 · Repealed