Kansas Administrative Regulations

Regulation Number:92-26-4
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Agricultural Ethyl Alcohol Producer Incentive
Tax Type:Motor Vehicle Fuel Tax
Brief Description:Filing of quarterly reports, deadline.
Keywords:


Body:

92-26-4. Filing of quarterly reports; deadline. (a)(1) Each ethyl alcohol producer producing agriculture ethyl alcohol in the state of Kansas shall file a Kansas qualified agricultural ethyl alcohol producer’s report with the director of taxation within 30 days from the last day of each quarter. Each producer not filing a report within 30 days after the last day of any quarter in a fiscal year shall be barred from seeking one quarter of any payment due from the agricultural ethyl alcohol producer’s fund for that fiscal year. Upon proof satisfactory to the secretary of extenuating circumstances preventing timely submission of the report by the producer, this penalty may be waived by the secretary.
(2) Production incentives shall be paid on a fiscal year basis from the new production account or the current production account in the agricultural ethyl alcohol producer incentive fund, whichever account is applicable. When the production incentive amount for the number of agricultural ethyl alcohol gallons sold by any producer to a qualified alcohol blender exceeds the balance in the applicable account at the time payment is to be made for that fiscal year’s production, the incentive per gallon shall be reduced proportionately so that the current balance of the applicable account is not exceeded. Any amount remaining in the account following a fiscal year payment of producer incentives shall be carried forward in that account to the next fiscal year for payment of future production incentives, except when the current production account balance is required by K.S.A. 79-34,161, and amendments thereto, to be transferred to the new production account. The quarterly reports for a fiscal year shall be for the third and fourth quarters of one calendar year and the first and second quarters of the following calendar year.
(b) Each quarterly report shall be submitted on forms furnished by the director and shall contain the following information:
(1) The beginning inventory of denatured alcohol;
(2) the amount of alcohol produced and denaturant added;
(3) the amount of agricultural ethyl alcohol sold to qualified blenders;
(4) the amount of denatured alcohol sold to other than qualified blenders;
(5) the amount of denatured alcohol sold or used for miscellaneous purposes, including denatured alcohol that has been lost, destroyed, or stolen;
(6) the name of the liquid fuel carrier and the liquid fuel carrier’s federal employer identification number;
(7) the mode of transportation;
(8) the point of origin, specifying city and state;
(9) the point of destination, specifying city and state;
(10) the name of the company to which the product was sold;
(11) the date the product was shipped;
(12) the identifying number from the bill of lading or manifest;
(13) the number of gross gallons sold; and
(14) the product code.
Each ethyl alcohol producer filing a quarterly report shall furnish all information required by the director before receiving the funds.
(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 Nov. 12, 2004; amended Feb. 27, 2009.)