65-34,117. Environmental assurance fee; disposition of proceeds. (a) There is hereby established on and after July 1, 1992, an environmental assurance fee of $.01 on each gallon of petroleum product, other than aviation fuel, manufactured in or imported into this state. The environmental assurance fee shall be paid by the manufacturer, importer or distributor first selling, offering for sale, using or delivering petroleum products within this state. The environmental assurance fee shall be paid to the department of revenue at the same time and in the same manner as the inspection fee established pursuant to K.S.A. 55-426, and amendments thereto, is paid. The secretary of revenue shall remit the environmental assurance fees paid hereunder to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the aboveground fund, the underground fund, the UST redevelopment fund or the environmental stewardship fund, as provided by subsection (b). Exchanges of petroleum products on a gallon-for-gallon basis within a terminal and petroleum product which is subsequently exported from this state shall be exempt from this fee.
(b) Moneys collected from the environmental assurance fee imposed by this section shall be credited as follows:
(1) At any time when the unobligated principal balance of the underground fund is equal to $2,000,000 or less, the moneys shall be credited to the underground fund until the unobligated principal balance of the underground fund equals or exceeds $5,000,000.
(2) At any time when the unobligated principal balance of the aboveground fund is equal to $500,000 or less and the moneys are not required to be credited to the underground fund under subsection (b)(1), such moneys shall be credited to the aboveground fund until the unobligated principal balance of the aboveground fund equals or exceeds $1,500,000 or until subsection (b)(1) requires moneys to be credited to the underground fund, whichever occurs first. At any time when the unobligated principal balance of the aboveground fund exceeds $1,500,000, the excess shall be transferred to the underground fund.
(3) At any time when the moneys cease to be credited to the aboveground fund before the unobligated principal balance of the aboveground fund equals or exceeds $1,500,000, such moneys shall again be credited to the aboveground fund when the unobligated principal balance of the underground fund equals or exceeds $5,000,000. Such moneys shall continue to be credited to the aboveground fund until the unobligated principal balance of the aboveground fund equals or exceeds $1,500,000 or until subsection (b)(1) requires moneys to be credited to the underground fund, whichever occurs first.
(4) At any time when subsections (b)(1), (b)(2) and (b)(3) do not require moneys to be credited to either the underground fund or the aboveground fund, the excess shall be transferred to the UST redevelopment fund. If the unobligated principal balance of the UST redevelopment fund is equal to $2,000,000 or less, the moneys shall be credited to the UST redevelopment fund until the unobligated principal balance of the UST redevelopment fund equals or exceeds $5,000,000 or until subsections (b)(1), (b)(2) or (b)(3) require money.
(5) At any time when subsections (b)(1), (b)(2), (b)(3) and (b)(4) do not require moneys to be credited to either the underground fund, the aboveground fund or the UST redevelopment fund, the money shall be credited to the environmental stewardship fund. If the unobligated principal balance of the environmental stewardship fund is equal to $2,000,000 or less, the money shall be credited to the environmental stewardship fund until the unobligated principal balance of the environmental stewardship fund equals or exceeds $5,000,000 or until subsections (b)(1), (b)(2), (b)(3) or (b)(4) require money.
(c) At any time when subsections (b)(1), (b)(2), (b)(3), (b)(4) and (b)(5) do not require moneys to be credited to either the underground fund, the aboveground fund, the UST redevelopment fund or the environmental stewardship fund, no environmental assurance fees shall be levied unless and until such time as the unobligated principal balance in the underground fund is less than or equal to $2,000,000 or the unobligated principal balance in the aboveground fund is less than or equal to $500,000 or the unobligated principal balance in the UST redevelopment fund or environmental stewardship fund is less than or equal to $2,000,000, in which case the collection of the environmental assurance fee will resume within 90 days following the end of the month in which such unobligated balance occurs. If no environmental assurance fees are being levied, the director of accounts and reports shall notify the secretary of revenue whenever the unobligated principal balance in the underground fund is $2,000,000 or the unobligated principal balance in the aboveground fund is $500,000 or the unobligated principal balance in the UST redevelopment fund or environmental stewardship fund is $2,000,000, and the secretary of revenue shall then give notice to each person subject to the environmental assurance fee as to the imposition of the fee and the duration thereof.
The director of accounts and reports shall cause to be published each month, in the second issue of the Kansas register published in such month, the amount of the unobligated principal balances in the underground fund and the aboveground fund on the last day of the preceding calendar month.
(d) Every manufacturer, importer or distributor of any petroleum product liable for the payment of environmental assurance fees as provided in this act, shall report in full and detail before the 25th day of every month to the secretary of revenue, on forms prepared and furnished by the secretary of revenue, and at the time of forwarding such report, shall compute and pay to the secretary of revenue the amount of fees due on all petroleum products subject to such fee during the preceding month.
(e) All fees imposed under the provisions of this section and not paid on or before the 25th day of the month succeeding the calendar month in which such petroleum products were subject to such fee shall be deemed delinquent and shall bear interest at the rate of 1% per month, or fraction thereof, from such due date until paid. In addition thereto, there is hereby imposed upon all amounts of such fees remaining due and unpaid after such due date a penalty in the amount of 5% thereof. Such penalty shall be added to and collected as a part of such fees by the secretary of revenue.
(f) The secretary of revenue is hereby authorized to adopt such rules and regulations as may be necessary to carry out the responsibilities of the secretary of revenue under this section.
History: L. 1989, ch. 186, § 18; L. 1990, ch. 229, § 2; L. 1992, ch. 311, § 13; L. 1996, ch. 61, § 1; L. 2001, ch. 5, § 249; L. 2006, ch. 50, § 6; L. 2012, ch. 22, § 3; L. 2015, ch. 26, § 3; July 1.
Structure Kansas Statutes
Article 34 - Solid And Hazardous Waste
65-3407a Special land use permit for operation of solid waste disposal area void, when.
65-3407b Application of subsection (i)(2) of 65-3407 and 65-3407a.
65-3407c Exemptions from permit requirement; rules and regulations; reports.
65-3408 Compliance with act by state institutions and agencies; permits; contracts.
65-3409 Unlawful acts; penalties.
65-3410a Cities; counties; solid waste plan restrictions.
65-3410b Solid waste report; secretary of health and environment; certain legislative committees.
65-3411 Orders to prevent pollution or hazard.
65-3412 Hearings in accordance with Kansas administrative procedure act; judicial review.
65-3413 Designation of local agency to act as agent of secretary.
65-3414 Enforcement by county or district attorney.
65-3415a Solid waste management fund.
65-3415b Solid waste tonnage fees.
65-3415e Fees on disposal at private disposal areas.
65-3417 Solid waste plans and programs; considerations; judicial review of secretary's actions.
65-3419 Violations of act; penalties; procedure; injunctions.
65-3421 Resource recovery facilities provided by cities or counties; contracts.
65-3424a Restrictions on disposal.
65-3424b Permits and standards.
65-3424d Tax on new tire sales.
65-3424e Same; failure to pay tax; penalties.
65-3424g Waste tire management fund.
65-3424h Same; rules and regulations.
65-3424i Tire retailers; requirements.
65-3424k Abatement and enforcement actions by secretary.
65-3424l Vehicle tire disposal; hearings and review of orders and decisions of secretary.
65-3425 Plastic bottles and containers; labeling requirements; violations; penalties.
65-3426 Solid waste grants advisory committee.
65-3427 Limitation on number of employees for solid waste management.
65-3428 Plastic bulk merchandise container sales; definitions; requirements.
65-3430 Hazardous wastes; definitions.
65-3431 Duties and functions of secretary; standards; permits; fees.
65-3433 Permit, construction or modification of facility; duties of secretary.
65-3435 Same; conditions precedent to approval of application.
65-3437 Same; application for permits, contents; duties of secretary.
65-3438 Same; secretary's decision on permit application; time period, extensions.
65-3439 Same; terms and conditions; revocation or suspension; appeals.
65-3440 Permit, revocation or suspension, hearing; judicial review.
65-3441 Unlawful acts; penalties.
65-3442 Same; vesting of title to hazardous waste; liability for cleanup costs.
65-3443 Prevention or removal of hazard or pollution.
65-3444 Violations of act; penalties.
65-3445 Protection from hazards; orders and injunctions; judicial review.
65-3446 Administrative penalties; procedure; hearing; judicial review.
65-3447 Administrative penalties; trade secrets; duties of secretary; disclosure of information.
65-3450 Same; intervention of interested parties in civil actions.
65-3451 Same; time schedule for regulation of generators by secretary.
65-3452a Definition of hazardous substances.
65-3453 Authority of secretary concerning clean-up activities.
65-3454a Environmental response fund created; receipts and expenditures; subaccounts.
65-3455 Responsibility for payment of clean-up costs; actions to recover costs.
65-3456a Review of secretary's actions or decisions.
65-3457a Existing law regarding oil and gas pollution not affected.
65-3458 Burial prohibited; exceptions; procedure.
65-3491 Hazardous waste management fund.
65-34,100 Kansas storage tank act; statement of legislative findings.
65-34,101 Same; citation of act.
65-34,103 Exceptions to application of act.
65-34,104 Same; notification to department of tank's existence; form.
65-34,105 Rules and regulations.
65-34,106 Permit to construct, install, modify or operate storage tank.
65-34,107 Same; evidence of financial responsibility required; limitation of liability.
65-34,109 Unlawful acts; penalties.
65-34,111 Same; denial, suspension or revocation of license, when.
65-34,113 Civil penalties and remedies for violations.
65-34,114 Underground petroleum storage tank release trust fund.
65-34,115 Liability for costs of corrective action.
65-34,117 Environmental assurance fee; disposition of proceeds.
65-34,119 Reimbursement from aboveground and underground funds for corrective actions; conditions.
65-34,119a Retroactive reimbursement from underground fund.
65-34,120 Liability of state and its officers and employees limited; fund liability limits.
65-34,121 Annual report to governor and legislature.
65-34,122 Same; appeals from orders or decisions of secretary, procedure.
65-34,123 Abolishment of the underground fund and the aboveground fund.
65-34,124 Same; effective date of K.S.A. 65-34,114 through 65-34,123.
65-34,126 Third party liability insurance plan.
65-34,128 Storage tank fee fund.
65-34,129 Aboveground petroleum storage tank release trust fund.
65-34,130 Retroactive reimbursement from aboveground fund.
65-34,131 UST redevelopment fund; expenditures.
65-34,132 UST redevelopment fund; reimbursement.
65-34,133 UST redevelopment fund compensation advisory board.
65-34,134 Abolishment of UST redevelopment fund and compensation advisory board.
65-34,135 Underground storage tank operators, training program; requirements.
65-34,137 Non-fuel flammable or combustible liquid aboveground storage tank system fund.
65-34,138 Underground storage tank systems; secondary containment.
65-34,139 Underground storage tank systems; reimbursement for replacement.
65-34,141 Kansas drycleaner environmental response act; citation of act.
65-34,143 Rules and regulations.
65-34,144 Unlawful acts; penalties.
65-34,145 Registration; fee; posting.
65-34,146 Trust fund; establishment; credits; expenditures.
65-34,147 Same; criteria for expenditures.
65-34,149 Liability limitations.
65-34,150 Environmental surcharge, gross receipts tax; disposition of proceeds.
65-34,151 Fee on purchase or acquisition of drycleaning solvent; disposition of proceeds.
65-34,152 Imposition of taxes and fees dependent on fund balance.
65-34,153 Review of secretary's orders and decisions.
65-34,154 Annual report to legislature.
65-34,161 Title and application.
65-34,163 Rules and regulations.
65-34,164 Voluntary application; application of other laws; eligible property.
65-34,166 Remedial action; determination whether required; plan.
65-34,167 Same; alternatives; factors considered.
65-34,169 Determination no further action required; issuance; void, when.
65-34,171 Application of other laws; EPA involvement.
65-34,172 Plan; enforcement; use of information as basis of other enforcement actions.
65-34,175 Environmental stewardship fund; expenditures.
65-34,176 Risk management program act; risk management fund, expenditures; rules and regulations.
65-34,177 Contaminated property redevelopment act; citation of act.
65-34,180 Same; requirements by the department.
65-34,182 Same; modification of CELR.
65-34,183 Same; department remedies for providing fraudulent information.
65-34,184 Same; contaminated property redevelopment fund.