Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-34,155
Chapter Title:TAXATION
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Biodiesel fuel; definitions.


79-34,155. Biodiesel fuel; definitions. As used in K.S.A. 2010 Supp. 79-34,155 through 79-34,158, and amendments thereto:
(a) "Biodiesel fuel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from vegetable oils or animal fats and that meets the specifications adopted by rules and regulations of the secretary of agriculture pursuant to K.S.A. 55-442, and amendments thereto. Such specification shall meet American society for testing and materials specification D6751-07 for biodiesel fuel (B100) blend stock for distillate fuels, but may be more stringent regarding biodiesel quality and usability than specification D6751-07.
(b) "Kansas qualified biodiesel fuel producer" means any producer of biodiesel fuel whose principal place of business and facility for the production of biodiesel fuel 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 biodiesel fuel producer incentive fund" means a fund created in K.S.A. 2010 Supp. 79-34,157, and amendments thereto, from which producer incentives shall be provided pursuant to this act to Kansas qualified biodiesel fuel producers.
History: L. 2006, ch. 137, 1;L. 2007, ch. 180, 15; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011