Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-34,171
Kansas retail dealer incentive fund; transfers from state general fund; limitations on transfers; purposes; expenditures
# (a)
On January 1, 2009, and quarterly thereafter, the director of accounts and reports shall transfer $400,000 from the state general fund to the Kansas retail dealer incentive fund, except that no moneys shall be transferred pursuant to this section from the state general fund to the Kansas retail dealer incentive fund during the fiscal years ending June 30, 2025, June 30, 2026, or June 30, 2027. On and after July 1, 2009, the unobligated balance in the Kansas retail dealer incentive fund shall not exceed $1.5 million. If the unobligated balance of the fund exceeds $1.1 million at the time of a quarterly transfer, the transfer shall be limited to the amount necessary for the fund to reach a total of $1.5 million.
# (b)
There is hereby created in the state treasury the Kansas retail dealer incentive fund. All moneys in the Kansas retail dealer incentive fund shall be expended by the secretary of the department of revenue for the payment of incentives to Kansas retail dealers who sell and dispense renewable fuels or biodiesel through a motor fuel pump in accordance with the provisions of K.S.A. 79-34,170 through 79-34,175 , and amendments thereto.
# (c)
All moneys remaining in the Kansas retail dealer incentive fund upon the expiration of K.S.A. 79-34,170 through 79-34,175 , and amendments thereto, shall be credited by the state treasurer to the state general fund.
Amendment history
L. 2007, ch. 180, § 8; L. 2010, ch. 165, § 156; L. 2011, ch. 118, § 189; L. 2012, ch. 175, § 166; L. 2013, ch. 136, § 278; L. 2015, ch. 104, § 248; L. 2017, ch. 104, § 241; L. 2019, ch. 68, § 180; L. 2020, ch. 5, § 170; L. 2021, ch. 98, § 188; L. 2022, ch. 81, § 188; L. 2023, ch. 82, § 185; L. 2024, ch. 88, § 192; L. 2025, ch. 117, § 206; April 25.
Source: view the official text
In this article (40 sections)
- 79-34,143 · Repealed
- 79-34,146 · Repealed
- 79-34,147 · Repealed
- 79-34,147a · Repealed
- 79-34,147b · Repealed
- 79-34,148 · Repealed
- 79-34,154 · Reserved
- 79-34,155 · Expired
- 79-34,156 · Expired
- 79-34,157 · Expired
- 79-34,158 · Expired
- 79-34,159 · Expiration date of incentives
- 79-34,160 · Expired
- 79-34,161 · Expired
- 79-34,162 · Expired
- 79-34,163 · Expired
- 79-34,164 · Expiration date of incentives
- 79-34,165 · International fuel tax agreements; rules and regulations
- 79-34,169 · Reserved
- 79-34,170 · Definitions
- 79-34,171 · Kansas retail dealer incentive fund; transfers from state…
- 79-34,172 · Incentive for retail dealer selling or dispensing renewable…
- 79-34,173 · Incentive for retail dealer selling or dispensing…
- 79-34,174 · Electronic filing for incentive; rules and regulations
- 79-34,175 · Annual report to legislature of incentives claimed and…
- 79-34,176 · Expiration date of renewable fuels and biodiesel incentives
- 79-3401 · Citation of act; definitions
- 79-3402 · Purpose of tax
- 79-3403 · Licenses required under act; applications; fees; bonds;…
- 79-3404 · Repealed
- 79-3405 · Additional bond; financial statements; revocation of license;…
- 79-3406 · Licenses for additional places or stations
- 79-3407 · Suspension or revocation of licenses; hearing
- 79-3408 · Tax imposed on use, sale or delivery of motor-vehicle fuels…
- 79-3408a · Repealed
- 79-3408b · Repealed
- 79-3408c · Fuel owned on date rate of tax changed; inventory tax or…
- 79-3408d · Repealed
- 79-3408e · Repealed
- 79-3408f · Repealed