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Code · Kansas · Chapter 79 — Taxation

79-34,174.

129 words·~1 min read·/ks/chapter-79/79-34-57

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79-34,174. Electronic filing for incentive; rules and regulations.
(a)The retail dealer shall file electronically for the incentive for selling or dispensing of renewable fuels or biodiesel beginning January 1, 2009, and quarterly thereafter in the manner required by the department of revenue. The retail dealer shall file such information as the secretary of revenue may require by rules and regulations, but shall include the total number of gallons of renewable fuels or biodiesel sold.
(b)The secretary of revenue may adopt rules and regulations necessary to administer the provisions of K.S.A. 79-34,170 through 79-34,175 , and amendments thereto, including the development of a procedure for the payment of the incentive on a pro rata basis if the unobligated balance in the fund is insufficient to pay all incentives.
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