2011 Kansas Code
Chapter 79. - TAXATION
Article 34. - MOTOR VEHICLE FUEL TAXES
79-34,158 Biodiesel fuel; production incentives; rules and regulations.

79-34,158. Biodiesel fuel; production incentives; rules and regulations. (a) A Kansas qualified biodiesel fuel producer shall be paid a production incentive for the production of biodiesel fuel in the amount of $.30 for each gallon of biodiesel fuel sold by the producer. The incentive shall be payable to the Kansas qualified biodiesel fuel producer from the Kansas qualified biodiesel fuel producer incentive fund.

(b) The Kansas qualified biodiesel fuel producer shall file for the production incentive beginning July 1, 2007, and quarterly thereafter, on a form furnished by the department of revenue. The form shall require the producer to file such information as the secretary of revenue may require by rules and regulations, but shall include information relating to the original production records and invoices issued to the biodiesel fuel blender at the time of delivery, showing the total number of gallons of biodiesel fuel sold to the biodiesel fuel blender for the previous three months.

(c) The secretary of revenue may adopt such rules and regulations necessary to administer the provisions of this act, including the development of a procedure for the payment of the production incentive. Such payment procedure shall include the development procedure for the payment of the production incentive on a pro rata basis.