2011 Kansas Code
Chapter 79. - TAXATION
Article 34. - MOTOR VEHICLE FUEL TAXES
79-34,160 Agricultural ethyl alcohol; definitions.

79-34,160. Agricultural ethyl alcohol; definitions. As used in K.S.A. 79-34,160 through 79-34,163:

(a) "Agricultural ethyl alcohol" means a motor vehicle fuel component with a purity of at least 99%, exclusive of any added denaturants, denatured in conformity with one of the methods approved by the United States department of the treasury or the bureau of alcohol, tobacco and firearms, and produced in the state of Kansas wholly from the fermentation and distillation of agricultural commodities.

(b) "Kansas qualified agricultural ethyl alcohol producer" means any producer of agricultural ethyl alcohol whose principal place of business and facility for the production of agricultural ethyl alcohol are located within the state of Kansas and who has made formal application to and conformed to the requirements by the department of revenue pursuant to this act.

(c) "Secretary" means the secretary of the department of revenue of the state of Kansas.

(d) "Kansas qualified agricultural ethyl alcohol producer incentive fund" means a fund created in K.S.A. 79-3425, and amendments thereto, from which producer incentives shall be provided pursuant to this act to Kansas qualified ethyl alcohol producers.

(e) "Alcohol blender" means any person who blends agricultural ethyl alcohol with gasoline to produce gasohol for sale, use or distribution as a motor fuel.