reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 15 - KANSAS ENERGY INCENTIVE ACT; REFINERY AND EXPANDED REFINERY PROJECTS › Section 110-15-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, the following terms shall have the
				following meanings:
(a) "Act" means
			 the Kansas energy development act, K.S.A. 79-32,216  et seq., and amendments
			 thereto.
(b) "Amortizable costs"
			 means any costs depreciable under title 26 of the United States Code of 1986.
(c) "Capacity" means the estimated
			 maximum volume, measured in gallons, of processed crude oil and petroleum
			 products that has been or could be produced from an existing or restored
			 refinery.
(d) "Construction" means
			 the manifest commencement of actual operations on a project site, including
			 erecting a building, excavating the ground, and any similar work that a person
			 with reasonable diligence can see and recognize as being done with the
			 intention and purpose to continue work until the project is completed.
(e) "Department" means the Kansas
			 department of commerce.
(f)
			 "Expenditure" means any cost incurred in the normal course of business to
			 generate revenues. This term shall include expenditures for engineering and
			 architectural services and for real and tangible personal property made for the
			 construction of a new refinery, expansion of an existing refinery, or
			 restoration of production of a refinery.
(g) "Out of production" means that no
			 commercial crude oil processing or refinement into petroleum products has taken
			 place five or more years before the date of an application submitted under the
			 act.
(h) "Placed in service," when
			 used to describe a date, means the date on which an asset is placed into
			 service. This date is considered to be when the asset is in a condition of
			 readiness and availability for a specifically assigned function.
(i) "Project" means a new refinery, an
			 expanded refinery, or a refinery whose production has been restored.
(j) "Qualified investment" has the meaning
			 specified in K.S.A. 79-32,217, and amendments thereto. This term shall not
			 include expenditures financed, in whole or in part, by public funds or grants
			 or by any similar type of financial assistance.
(k) "Real property" means land and real
			 estate. This term shall include not only the land itself but also all
			 buildings, fixtures, improvements, mines, minerals, quarries, mineral springs,
			 and wells.
(l) "Secretary" means
			 the secretary of the Kansas department of commerce.
(m) "Tangible investment" means an investment
			 in tangible personal or real property.
(n) "Taxpayer" means an applicant for tax
			 benefits or a recipient of tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 15 - KANSAS ENERGY INCENTIVE ACT; REFINERY AND EXPANDED REFINERY PROJECTS › Section 110-15-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the entity's proportion of ownership interest, which shall be expressed as a
			 percentage of the project; and
(6)
			 any other relevant information required by the secretary to determine the
			 eligibility of the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 15 - KANSAS ENERGY INCENTIVE ACT; REFINERY AND EXPANDED REFINERY PROJECTS › Section 110-15-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-15-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 15 - KANSAS ENERGY INCENTIVE ACT; REFINERY AND EXPANDED REFINERY PROJECTS › Section 110-15-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				available under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,218, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the operation of the
			 new, expanded, or restored refinery, including production records and any
			 related documentation from which the secretary can determine whether the new,
			 expanded, or restored refinery is in operation; and
(b) one copy of each pertinent federal tax
			 return, state tax return, tax schedule, and any related documentation
			 pertaining to the operation of any facility for which tax benefits are sought
			 pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 16 - KANSAS ENERGY INCENTIVE ACT; NEW QUALIFYING PIPELINE PROJECTS › Section 110-16-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, the following terms shall have
				the following meanings:
(a) "Access
			 for state refineries" means that refineries or natural gas liquid processing
			 facilities existing in Kansas before an application for benefits is submitted
			 under the act shall have direct or indirect access through a mechanism to
			 ensure the efficient transportation of crude or processed oil to the pipeline
			 for which an application for tax benefits has been submitted.
(b) "Act" means the Kansas energy development
			 act, K.S.A. 79-32,216  et seq., and amendments thereto.
(c) "Amortizable costs" means any costs
			 depreciable under title 26 of the United States Code of 1986.
(d) "Capacity" means the estimated maximum
			 volume, measured in gallons, of crude oil or natural gas liquids that has been
			 or could be transported from a pipeline located in this state.
(e) "Construction" means the manifest
			 commencement of actual operations on a project site, including erecting a
			 building, excavating the ground, and any similar work that a person with
			 reasonable diligence can see and recognize as being done with the intention and
			 purpose to continue work until the project is completed.
(f) "Department" means the Kansas department
			 of commerce.
(g) "Expenditure"
			 means any cost incurred in the normal course of business to generate revenues.
			 This term shall include expenditures for engineering and architectural services
			 and for real and tangible personal property made for the construction of a new
			 qualifying pipeline.
(h) "Placed
			 in service," when used to describe a date, means the date on which an asset is
			 placed into service. This date is considered to be when the asset is in a
			 condition of readiness and availability for a specifically assigned function.
(i) "Project" means a new
			 qualifying pipeline.
(j)
			 "Qualified investment" has the meaning specified in K.S.A. 79-32,223, and
			 amendments thereto. This term shall not include any expenditures financed, in
			 whole or in part, by public funds or grants or by any similar type of financial
			 assistance.
(k) "Real property"
			 means land and real estate. This term shall include not only the land itself
			 but also all buildings, fixtures, improvements, mines, minerals, quarries,
			 mineral springs, and wells.
(l)
			 "Secretary" means the secretary of the Kansas department of commerce.
(m) "Tangible investment" means an
			 investment in tangible personal or real property.
(n) "Taxpayer" means an applicant for tax
			 benefits or a recipient of tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 16 - KANSAS ENERGY INCENTIVE ACT; NEW QUALIFYING PIPELINE PROJECTS › Section 110-16-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the proportion of ownership interest, which shall be expressed as a percentage
			 of the project; and
(6) any other
			 relevant information required by the secretary to determine the eligibility of
			 the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 16 - KANSAS ENERGY INCENTIVE ACT; NEW QUALIFYING PIPELINE PROJECTS › Section 110-16-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-16-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 16 - KANSAS ENERGY INCENTIVE ACT; NEW QUALIFYING PIPELINE PROJECTS › Section 110-16-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				available under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,224, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the operation of the
			 new qualifying pipeline, including production records and any related
			 documentation from which the secretary can determine whether the new qualifying
			 pipeline is in operation; and
(b)
			 one copy of each pertinent federal tax return, state tax return, tax schedule,
			 and any related documentation pertaining to operation of any facility for which
			 tax benefits are sought pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 17 - KANSAS ENERGY INCENTIVE ACT; INTEGRATED COAL OR COKE GASIFICATION NITROGEN FERTILIZER PLANTS › Section 110-17-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, the following terms shall have the
				following meanings:
(a) "Act" means
			 the Kansas energy development act, K.S.A. 79-32,216  et seq., and amendments
			 thereto.
(b) "Amortizable costs"
			 means any costs depreciable under title 26 of the United States Code of 1986.
(c) "Availability of Kansas coal"
			 means that amount of coal from Kansas that, at the secretary's discretion, is
			 available for use in an economically practicable manner in an integrated coal
			 gasification nitrogen fertilizer plant.
(d) "Capacity" means the amount of nitrogen
			 fertilizer, measured in pounds, that has been or could be produced from an
			 existing coal or coke gasification nitrogen fertilizer plant.
(e) "Construction" means the manifest
			 commencement of actual operations on a project site, including erecting a
			 building, excavating the ground, and any similar work that a person with
			 reasonable diligence can see and recognize as being done with the intention and
			 purpose to continue work until the project is completed.
(f) "Department" means the Kansas department
			 of commerce.
(g) "Expenditure"
			 means any cost incurred in the normal course of business to generate revenues.
			 This term shall include expenditures for engineering and architectural services
			 and for real and tangible personal property made for the construction of an
			 existing coal or coke gasification nitrogen fertilizer plant or a new
			 integrated coal or coke gasification nitrogen fertilizer plant.
(h) "Placed in service," when used to
			 describe a date, means the date on which an asset is placed into service. This
			 date is considered to be when the asset is in a condition of readiness and
			 availability for a specifically assigned function.
(i) "Project" means a new integrated coal or
			 coke gasification nitrogen fertilizer plant or the expansion of an existing
			 integrated coal or coke gasification nitrogen fertilizer plant.
(j) "Qualified investment" has the meaning
			 specified in K.S.A. 79-32,228, and amendments thereto. This term shall not
			 include any expenditures financed, in whole or in part, by public funds or
			 grants or by any similar type of financial assistance.
(k) "Real property" means land and real
			 estate. This term shall include not only the land itself but also all
			 buildings, fixtures, improvements, mines, minerals, quarries, mineral springs,
			 and wells.
(l) "Secretary" means
			 the secretary of the Kansas department of commerce.
(m) "Tangible investment" means an investment
			 in tangible personal or real property.
(n) "Taxpayer" means an applicant for tax
			 benefits or a recipient of tax benefits under the act.
(o) "Tipple" means a structure where coal is
			 cleaned and loaded in railroad cars or trucks or any other form of
			 transportation.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 17 - KANSAS ENERGY INCENTIVE ACT; INTEGRATED COAL OR COKE GASIFICATION NITROGEN FERTILIZER PLANTS › Section 110-17-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the proportion of ownership interest, which shall be expressed as a percentage
			 of the project; and
(6) any other
			 relevant information required by the secretary to determine the eligibility of
			 the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 17 - KANSAS ENERGY INCENTIVE ACT; INTEGRATED COAL OR COKE GASIFICATION NITROGEN FERTILIZER PLANTS › Section 110-17-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-17-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 17 - KANSAS ENERGY INCENTIVE ACT; INTEGRATED COAL OR COKE GASIFICATION NITROGEN FERTILIZER PLANTS › Section 110-17-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				available under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,229, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the operation of the
			 new, expanded, or integrated coal or coke gasification nitrogen fertilizer
			 plant, including production records and any related documentation from which
			 the secretary can determine whether the new, expanded, or integrated coal or
			 coke gasification nitrogen fertilizer plant is in operation; and
(b) one copy of each pertinent federal tax
			 return, state tax return, tax schedule, and any related documentation
			 pertaining to the operation of any facility for which tax benefits are sought
			 pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 18 - KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS › Section 110-18-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, the following terms shall have
				the following meanings:
(a) "Act"
			 means the Kansas energy development act, K.S.A. 79-32,216  et seq., and
			 amendments thereto.
(b)
			 "Amortizable costs" means any costs depreciable under title 26 of the United
			 States Code of 1986.
(c)
			 "Capacity" means the estimated amount, measured in gallons or British thermal
			 units or their equivalent, that has been or could be produced from an existing
			 or new biomass-to-energy plant.
(d) "Construction" means the manifest
			 commencement of actual operations on a project site, including erecting a
			 building, excavating the ground, and similar work that a person with reasonable
			 diligence can see and recognize as being done with the intention and purpose to
			 continue work until the project is completed.
(e) "Department" means the Kansas department
			 of commerce.
(f) "Expenditure"
			 means any cost incurred in the normal course of business to generate revenues.
			 This term shall include expenditures for engineering and architectural services
			 and for real and tangible personal property made for the construction of a new
			 biomass-to-energy plant or the expansion of an existing biomass-to-energy
			 plant.
(g) "Placed in service,"
			 when used to describe a date, means the date on which an asset is placed into
			 service. This date is considered to be when the asset is in a condition of
			 readiness and availability for a specifically assigned function.
(h) "Project" means a new or expanded
			 biomass-to-energy plant.
(i)
			 "Qualified investment" has the meaning specified in K.S.A. 79-32,233, and
			 amendments thereto. This term shall not include any expenditures financed, in
			 whole or in part, by public funds or grants or by any similar type of financial
			 assistance.
(j) "Real property"
			 means land and real estate. This term shall include not only the land itself
			 but also all buildings, fixtures, improvements, mines, minerals, quarries,
			 mineral springs, and wells.
(k)
			 "Secretary" means the secretary of the Kansas department of commerce.
(l) "Tangible investment" means an
			 investment in tangible personal or real property.
(m) "Taxpayer" means an applicant for tax
			 benefits or a recipient of tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 18 - KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS › Section 110-18-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the proportion of ownership interest, which shall be expressed as a percentage
			 of the project; and
(6) any other
			 relevant information required by the secretary to determine the eligibility of
			 the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 18 - KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS › Section 110-18-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-18-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 18 - KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS › Section 110-18-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				awarded under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,234, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the operation of the
			 new or expanded biomass-to-energy plant, including production records and any
			 related documentation from which the secretary can determine whether the new or
			 expanded biomass-to-energy plant is in operation; and
(b) one copy of each pertinent federal tax
			 return, state tax return, tax schedule, and any related documentation
			 pertaining to the operation of any facility for which tax benefits are sought
			 pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 19 - KANSAS ENERGY INCENTIVE ACT; RENEWABLE ELECTRIC COGENERATION FACILITY PROJECTS › Section 110-19-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, the following terms shall have the
				following meanings:
(a) "Act" means
			 the Kansas energy development act, K.S.A. 79-32,216  et seq., and amendments
			 thereto.
(b) "Amortizable costs"
			 means any costs depreciable under title 26 of the United States Code of 1986.
(c) "Construction" means the
			 manifest commencement of actual operations at a new renewable electric
			 cogeneration facility site, including erecting a building, excavating the
			 ground, installing equipment, and any similar work that a person with
			 reasonable diligence can see and recognize as being done with the intention and
			 purpose to continue work until the project is completed.
(d) "Department" means the Kansas department
			 of commerce.
(e) "Expenditure"
			 means any cost incurred in the normal course of business to generate revenues.
			 This term shall include expenditures for engineering and architectural services
			 and for real and tangible personal property made for the construction of a new
			 renewable electric cogeneration facility.
(f) "Industrial, commercial, or agricultural
			 process" means any activity conducted for a profit and primarily involved with
			 any of the following:
(1) The manufacturing
			 process resulting in the making of a product suitable for use;
(2) the retail, wholesale, or other
			 distribution of a product or service;
(3) the practice of cultivating the soil,
			 producing crops, or raising livestock; or
(4) the preparation and marketing of the
			 products resulting from any activity specified in paragraph (f)(1), (2), or
			 (3).
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 19 - KANSAS ENERGY INCENTIVE ACT; RENEWABLE ELECTRIC COGENERATION FACILITY PROJECTS › Section 110-19-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the entity's proportion of ownership interest, which shall be expressed as a
			 percentage of the project; and
(6)
			 any other relevant information required by the secretary to determine the
			 eligibility of the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 19 - KANSAS ENERGY INCENTIVE ACT; RENEWABLE ELECTRIC COGENERATION FACILITY PROJECTS › Section 110-19-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-19-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 19 - KANSAS ENERGY INCENTIVE ACT; RENEWABLE ELECTRIC COGENERATION FACILITY PROJECTS › Section 110-19-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				available under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,246, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the operation of the
			 new renewable electric cogeneration facility, including production records and
			 any related documentation from which the secretary can determine whether the
			 new renewable electric cogeneration facility is in operation; and
(b) one copy of each pertinent federal tax
			 return, state tax return, tax schedule, and any related documentation
			 pertaining to the operation of any facility for which tax benefits are sought
			 pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 20 - KANSAS ENERGY INCENTIVE ACT; STORAGE AND BLENDING EQUIPMENT PROJECTS › Section 110-20-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations, the following terms shall have
				the following meanings:
(a) "Act"
			 means the Kansas energy development act, K.S.A. 79-32,216  et seq., and
			 amendments thereto.
(b)
			 "Amortizable costs" means any costs depreciable under title 26 of the United
			 States Code of 1986.
(c) "Blended
			 fuel" means a blend of petroleum-based fuel and at least 10 percent of any of
			 the following:
(1) Biodiesel;
(2) ethanol (ethyl alcohol); or
(3) any other biofuel.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 20 - KANSAS ENERGY INCENTIVE ACT; STORAGE AND BLENDING EQUIPMENT PROJECTS › Section 110-20-2 - Application; additional documentation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 taxpayer that desires to obtain tax benefits under the act shall submit an
			 application, on a form provided by the department, to the secretary for a
			 determination of whether the taxpayer's project qualifies for tax benefits
			 under the act. Each application shall include the following:
(1) Documentation including a detailed
			 description of the project that is the subject of the application;
(2) a statement explaining how the proposed
			 project meets the requirements set forth in the act;
(3) a project timeline and budget;
(4) adequate documentation that the taxpayer
			 has satisfied the requirements set forth in the act;
(5) a statement describing in detail the
			 ownership structure of the project, including the name of each legal entity and
			 the proportion of ownership interest, which shall be expressed as a percentage
			 of the project; and
(6) any other
			 relevant information required by the secretary to determine the eligibility of
			 the taxpayer for tax benefits under the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 20 - KANSAS ENERGY INCENTIVE ACT; STORAGE AND BLENDING EQUIPMENT PROJECTS › Section 110-20-3 - Secretary's review and determination

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Upon
			 completion of the secretary's review of each application for tax benefits under
			 the act, each taxpayer on whose behalf the application was submitted shall
			 receive a written response containing a determination on the application or
			 seeking further information.
(b) A
			 determination on each application for tax benefits under the act shall be made
			 by the secretary within 60 days of receipt of the information required by the
			 act or K.A.R. 110-20-2, or both. If the secretary's written response seeks
			 further information, the 60-day time frame established in this subsection shall
			 be suspended beginning on the date on which the letter seeking additional
			 information is mailed and through the date on which the additional information
			 is received by the secretary.
(c)
			 A copy of the secretary's determination shall be mailed to each taxpayer
			 identified on the application as having an ownership interest in the project.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 20 - KANSAS ENERGY INCENTIVE ACT; STORAGE AND BLENDING EQUIPMENT PROJECTS › Section 110-20-4 - Annual compliance and audit

Current through Register Vol. 43, No. 28, July 11, 2024
In order to be eligible for annual installments of tax benefits
				available under the act, each taxpayer shall provide the secretary with all
				documentation necessary for the secretary to determine whether the taxpayer is
				in compliance with the agreement as required by K.S.A. 79-32,252, and
				amendments thereto, and any other requirements under the act. This
				documentation shall include the following:
(a) Records documenting the use of the
			 storage and blending equipment to produce biofuels for distribution into the
			 wholesale or retail markets, including production records and any related
			 documentation from which the secretary can determine whether the storage and
			 blending equipment is in operation; and
(b) one copy of each pertinent federal tax
			 return, state tax return, tax schedule, and any related documentation
			 pertaining to operation of any facility for which tax benefits are sought
			 pursuant to the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 21 - PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM › Section 110-21-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
For the purposes of these regulations and the act, the
				following terms and definitions shall apply:
(a) "Adequate health insurance coverage"
			 means health insurance that is offered by a company to all full-time employees
			 within the first 180 days of their employment and provides for the following:
(1) At least 50 percent of the premium paid
			 by the employer;
(2) coverage of
			 basic hospital care and procedures;
(3) coverage of physician care;
(4) coverage for mental health
			 care;
(5) coverage for substance
			 abuse treatment;
(6) coverage for
			 prescription drugs; and
(7)
			 coverage for prenatal and postnatal care.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 21 - PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM › Section 110-21-2 - Eligibility and application requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Companies shall submit applications and
			 any supporting documentation to the secretary to determine eligibility for
			 benefits. In addition to meeting the requirements in the act, each applicant
			 shall meet the following requirements:
(1) The
			 application shall be submitted before any position for which PEAK benefits are
			 requested may be filled.
(2) The
			 PEAK jobs' median wage shall meet or exceed the annual county median wage as
			 reported by the department of labor in its annual report for the previous year
			 for the county in which the business facility is located on the date the
			 department receives the application.
(3) The company shall locate, relocate, or
			 expand the minimum number of required jobs within two years from the agreement
			 date.
(4) If an applicant applies
			 as a headquarters, the business facility shall meet the definition of a
			 headquarters.
(5) If applicant is
			 applying as an administrative or back office, the business facility shall meet
			 the definition of an administrative or back office.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 21 - PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM › Section 110-21-3 - Reconsideration of application

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If an application is not approved, the
			 reasons for the denial shall be provided to the applicant by the secretary. The
			 applicant may ask the secretary for reconsideration of the decision within 30
			 days of the date of denial of the application.
(b) Decisions on reconsideration shall be the
			 final agency action and subject to review under the Kansas judicial review act,
			 K.S.A.
			 77-601  et seq. and amendments
			 thereto.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 21 - PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM › Section 110-21-4 - Agreement

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If an applicant
			 meets the eligibility requirements and is approved by the secretary, the
			 applicant shall be considered to be a qualified company. An agreement may be
			 entered into by the secretary as to the terms and conditions by which the
			 qualified company may receive benefits.
(b) The agreement shall be on a form
			 prescribed by the department and, in addition to the requirements of the act,
			 shall include the following:
(1) A description
			 of the project;
(2) the length of
			 the benefit period;
(3) the number
			 of PEAK jobs, including projected PEAK jobs' median wage;
(4) the quarterly and annual reporting
			 requirements;
(5) the agreement
			 date;
(6) the county median wage
			 for the business facility on the date the application is received by the
			 department;
(7) an acknowledgement
			 that the qualified company is ineligible to participate in other economic
			 programs as listed in the act;
(8)
			 the terms of default and conditions of repayment;
(9) a condition that the qualified company
			 has one year from the agreement date to establish in writing an effective
			 date;
(10) a condition that the
			 qualified company shall satisfy program eligibility requirements and pay an
			 average annual PEAK jobs' median wage greater than the county median wage in
			 order to remain eligible for program benefits;
(11) a condition that the qualified company
			 has two years from the agreement date to fill the minimum number of PEAK jobs
			 necessary for program eligibility;
(12) a condition that the benefit period may
			 be extended if the qualified company pays an average annual PEAK jobs' median
			 wage of at least 110 percent as compared to the county median wage on the
			 agreement date for each year that the company is in the program; and
(13) an acknowledgement that the qualified
			 company receiving high-impact benefits that fails to create 100 or more jobs
			 within two years of the agreement date shall have its benefit period reduced
			 accordingly.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 21 - PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM › Section 110-21-5 - Reporting requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each qualified
			 company shall file quarterly and annual reports for the term of the agreement.
			 The quarterly reports shall be due within 30 days from the end of each calendar
			 quarter following the effective date. One year after the effective date, the
			 qualified company shall provide an annual report summarizing the quarterly
			 report data. The annual report shall be due within 30 days of each subsequent
			 effective date.
(b) Each quarterly
			 report and each annual report shall include the following:
(1) The company name, address, and federal
			 employer identification number;
(2)
			 the PEAK agreement number;
(3) the
			 effective date;
(4) the reporting
			 period; and
(5) the PEAK jobs'
			 median wage for the period.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 22 - STUDENT LOAN REPAYMENT PROGRAM › Section 110-22-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in these regulations and for purposes of administering
				the act, the following terms shall have the meanings specified in this
				regulation:
(a) "Act" means the rural
			 opportunity zone act,  L. 2011, ch. 22  and amendments thereto.
(b) "County" means a county listed as a
			 "rural opportunity zone" in  L. 2011, ch. 22,  sec. 1(b), and amendments
			 thereto.
(c) "Department" means the
			 Kansas department of commerce.
(d)
			 "Domicile" means the physical location where an individual intends to
			 permanently reside. The following factors may be considered in determining
			 whether or not an individual meets the eligibility requirements of the act,
			 although none of these factors by itself shall be a determinant of domicile:
(1) Acceptance or an offer of permanent
			 employment;
(2) admission to a
			 licensed practicing profession in Kansas;
(3) registration of a vehicle in a county
			 designated by the act;
(4) the
			 location at which the individual votes or is registered to vote;
(5) a Kansas driver's license; and
(6) lease of living quarters or ownership of
			 a home in a county designated by the act.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 22 - STUDENT LOAN REPAYMENT PROGRAM › Section 110-22-2 - Application for student loan repayment program

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each applicant shall submit the
			 application and any supporting documentation to the secretary to determine
			 eligibility for the student loan repayment program.
(b) Each application shall contain the
			 following for each applicant:
(1)
			 Name;
(2) telephone and electronic
			 mail address;
(3) current address
			 and, if different, intended address;
(4) social security number;
(5) county of current residence or future
			 intended domicile;
(6) list of all
			 addresses where the applicant has resided during the five years immediately
			 preceding the date of application;
(7) list of previous employers' names and
			 addresses for the five years immediately preceding the date of
			 application;
(8) prospective
			 employer's name, address, and county;
(9) if applicable, proof of degree
			 earned;
(10) anticipated date for
			 moving to the county;
(11) a short
			 description of why the individual intends to move to the county;
(12) if applicable, proof of a Kansas
			 professional license;
(13) if
			 applicable, the balance of each student loan on the date of submission of the
			 application and the name and address of each loan institution; and
(14) any other relevant information that the
			 secretary deems necessary.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 22 - STUDENT LOAN REPAYMENT PROGRAM › Section 110-22-3 - Determination of eligibility

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A preliminary determination of whether
			 each applicant is eligible to participate in student loan repayment program
			 shall be made by the secretary.
(b)
			 For each preliminary determination of eligibility, the applicant and the county
			 shall be notified by the department.
(c) If the applicant is initially approved as
			 eligible, the applicant and the county shall be provided by the secretary with
			 a preliminary determination setting forth the conditions for final program
			 eligibility.
(d) Final program
			 eligibility shall be conditioned upon applicant's submission of all requested
			 documentation to the department, including the following:
(1) Student loan documents;
(2) transcript for an associate, bachelor's,
			 or postgraduate degree; and
(3)
			 proof of having established domicile in the participating county.
Kansas Administrative Regulations › Agency 110 - KANSAS DEPARTMENT OF COMMERCE › Article 22 - STUDENT LOAN REPAYMENT PROGRAM › Section 110-22-4 - Appeal process

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
			 If an application for preliminary determination is not approved or if final
			 eligibility determination is denied, each reason for the denial shall be
			 provided in writing to the applicant by the secretary. The applicant may ask
			 for reconsideration of either the preliminary determination or final
			 eligibility determination within 30 calendar days after the date of the
			 decision. If the applicant does not ask for reconsideration within 30 calendar
			 days of the date of the decision, the decision shall become a final agency
			 action. The county shall be notified of any application denied by the
			 secretary.
(b) The county may ask
			 for reconsideration of the decision of the secretary within 30 calendar days
			 after the date of either the preliminary determination or final eligibility
			 determination. If the county does not ask for reconsideration within 30
			 calendar days of the date of the secretary's decision, the decision shall
			 become a final agency action.
(c)
			 Each decision on reconsideration shall be the final agency action and shall be
			 subject to review under the Kansas judicial review act,
			 K.S.A.
			 77-601  et seq. and amendments
			 thereto.