Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Qualified Biodiesel Fuel Producer Incentive
Motor Vehicle Fuel Tax
Filing of quarterly reports; deadline.
92-27-3. Filing of quarterly reports; deadline.
(a)(1) Each Kansas qualified biodiesel fuel producer shall file a Kansas qualified biodiesel fuel producer’s report with the secretary within 30 days after the last day of each quarter. Each producer not filing a report within 30 days from the last day of the quarter shall be barred from seeking payment from the biodiesel fuel producer’s incentive fund for that quarter.
(2) The production incentives shall be paid on a quarterly basis. If the production incentive amount for the number of gallons of biodiesel fuel sold by Kansas qualified biodiesel fuel producers exceeds the balance in the fund, the incentive per gallon shall be reduced proportionately so that the fund balance is not exceeded. If any amount remains in the fund following a quarterly payment of Kansas qualified biodiesel fuel producer incentives, that amount shall be carried forward in the fund to the next quarter for payment of future production incentives.
(b) Each quarterly report shall be submitted on forms furnished by the department of revenue and shall include the following information:
(1) The beginning inventory of biodiesel fuel;
(2) the amount of biodiesel fuel produced;
(3) the type and amount of feedstock material purchased or produced to manufacture biodiesel fuel;
(4) the amount of biodiesel fuel sold to terminals and to licensed distributors, licensed importers, or licensed exporters;
(5) the amount of biodiesel fuel sold to retail stations, unlicensed distributors, unlicensed importers, unlicensed exporters, or end-consumers, or any combination of these;
(6) the total number of gallons of biodiesel fuel sold;
(7) all inventory adjustments, which shall include adjustments for personal use, loss due to theft, inventory loss or gain, and any destroyed biodiesel fuel;
(8) the ending inventory of biodiesel fuel;
(9) the amount of biodiesel incentive being claimed, based on the number of gallons sold; and
(10) any other relevant information that the secretary requires.
(c) Each Kansas qualified biodiesel fuel producer filing a quarterly report shall furnish all information required by the secretary before receiving any funds. (Authorized by and implementing K.S.A. 2006 Supp. 79-34,158; effective Nov. 2, 2007.)
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