Kansas Administrative Regulations

Regulation Number:92-26-1
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Agricultural Ethyl Alcohol Producer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Definitions.
Keywords:


Body:

92-26-1. Definitions. As used in this article, these terms shall have the following meanings: (a) ‘‘Agricultural commodities’’ shall mean all materials used in the production of agricultural ethyl alcohol, including grains and other starch products, sugar-based crops, fruits and fruit products, forage crops, and crop residue.
(b) ‘‘Director’’ shall mean the director of taxation of the department of revenue.
(c) ‘‘Fiscal year’’ means a period of time consistent with the calendar periods of July 1 through the following June 30.
(d) ‘‘Principal place of facility’’ means a plant or still located in the state of Kansas that produces or has the capacity to produce agricultural ethyl alcohol.
(e) ‘‘Production’’ means the process of manufacturing agricultural ethyl alcohol. For the purposes of this article, the terms ‘‘produce’’ and ‘‘produced’’ shall be consistent with the definition of ‘‘production.’’
(f) ‘‘Quarter’’ means a period of time consistent with the calendar periods of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. For the purposes of this article, the term ‘‘quarterly’’ shall be consistent with the definition of ‘‘quarter.’’
(g) ‘‘Spirits’’ means an inflammable liquid produced by distillation.
(h) ‘‘Wine gallon’’ means 231 cubic inches measured at 60 degrees Fahrenheit. (Authorized by K.S.A. 2008 Supp. 79-34,163; implementing K.S.A. 2008 Supp. 79-34,161 and 79-34,163; effective, T-88-34, Sept. 17, 1987; amended May 1, 1988; amended Feb. 27, 2009.)