79-34,172. Incentive for retail dealer selling or dispensing renewable fuels; eligibility and requirements; incentive calculation. (a) A retail dealer of motor fuel shall be paid an incentive for the selling or dispensing of renewable fuels through a motor fuel pump as provided in this section.
(b) In order to be eligible for such incentive all of the following must apply:
(1) The retail dealer sells and dispenses renewable fuels through a motor fuel pump in the quarter in which the incentive is claimed.
(2) The retail dealer complies with requirements of the department of revenue to administer this section.
(c) In order to receive the incentive, the retail dealer must calculate all of the following:
(1) The retail dealer's renewable fuels distribution percentage which is the sum of the retail dealer's total renewable fuels blended into gasoline expressed as a percentage of the retail dealer's total gasoline gallonage, in the retail dealer's applicable determination period.
(2) The retail dealer's renewable fuels threshold percentage is as follows:
(A) Ten percent for any quarter of the determination period beginning on January 1, 2009, and ending December 31, 2009;
(B) eleven percent for any quarter of the determination period beginning on January 1, 2010, and ending December 31, 2010;
(C) twelve percent for any quarter of the determination period beginning on January 1, 2011, and ending December 31, 2011;
(D) thirteen percent for any quarter of the determination period beginning on January 1, 2012, and ending December 31, 2012;
(E) fourteen percent for any quarter of the determination period beginning on January 1, 2013, and ending December 31, 2013;
(F) fifteen percent for any quarter of the determination period beginning on January 1, 2014, and ending December 31, 2014;
(G) sixteen percent for any quarter of the determination period beginning on January 1, 2015, and ending December 31, 2015;
(H) seventeen percent for any quarter of the determination period beginning on January 1, 2016, and ending December 31, 2016;
(I) eighteen percent for any quarter of the determination period beginning on January 1, 2017, and ending December 31, 2017;
(J) nineteen percent for any quarter of the determination period beginning on January 1, 2018, and ending December 31, 2018;
(K) twenty percent for any quarter of the determination period beginning on January 1, 2019, and ending December 31, 2019;
(L) twenty-one percent for any quarter of the determination period beginning on January 1, 2020, and ending December 31, 2020;
(M) twenty-two percent for any quarter of the determination period beginning on January 1, 2021, and ending December 31, 2021;
(N) twenty-three percent for any quarter of the determination period beginning on January 1, 2022, and ending December 31, 2022;
(O) twenty-four percent for any quarter of the determination period beginning on January 1, 2023, and ending December 31, 2023;
(P) twenty-five percent for any quarter of the determination period beginning on January 1, 2024, and ending December 31, 2024; and
(Q) twenty-five percent for any quarter of the determination period beginning on and after January 1, 2025.
(d) The incentive may be calculated separately for each retail motor fuel site from which the retail dealer sells and dispenses renewable fuel or may be calculated for all retail motor fuel sites which the retail dealer has in Kansas that sells and dispenses renewable fuels.
(e) The retail dealer's incentive is calculated by multiplying the retail dealer's total renewable fuel gallonage by an incentive rate, which may be adjusted based on the retail dealer's renewable fuels threshold percentage disparity. The incentive rate is as follows:
(1) For any quarter in which the retail dealer has attained a renewable fuels threshold percentage for the determination period, the incentive rate is 6½ cents.
(2) For any quarter in which the retail dealer has not attained a renewable fuels threshold percentage for the determination period, the incentive rate shall be adjusted based on the retail dealer's renewable fuels threshold percentage disparity. The amount of the adjusted incentive rate is as follows:
(A) If the retail dealer's renewable fuels threshold percentage disparity equals 2% or less, the incentive rate is 4½ cents.
(B) A retail dealer is not eligible for an incentive if the retail dealer's renewable fuels threshold percentage disparity equals more than 2%.
History: L. 2007, ch. 180, § 9; July 1.
Structure Kansas Statutes
Article 34 - Motor Vehicle Fuel Taxes
79-3401 Citation of act; definitions.
79-3403 Licenses required under act; applications; fees; bonds; unlawful acts.
79-3406 Licenses for additional places or stations.
79-3407 Suspension or revocation of licenses; hearing.
79-3409 Distributor to collect tax; price sign requirements.
79-3411 Determination of amount due; statement; collection.
79-3412 Levy of executions on property of delinquents.
79-3415 Records, invoices and bills of lading.
79-3416 Transportation of fuels; report; manifest; required statement.
79-3417 Refunds for lost or destroyed fuels; procedure.
79-3419 Enforcement of act; rules and regulations.
79-3421 Rewards for information of unlawful evasion of tax.
79-3424 Exempt from other taxes.
79-3425 Payment into state treasury; distribution of proceeds of tax.
79-3425f Special city and county highway fund; revenue for public transportation.
79-3425i Transfers from state general fund to special city and county highway fund, limitation.
79-3426 Information to other states.
79-3453 Refund of tax paid on motor-vehicle fuels or special fuels not used on highways, when.
79-3454 Refund permit; application; contents; fee; duties of director.
79-3455 Cancellation of refund permit, when.
79-3456 Invoice by licensed distributors or retailers; contents; copies.
79-3457 Same; invoice blanks; records by director.
79-3458 Claim for refund; time for filing; contents; signature.
79-3459 Payment of refunds; notice of denial or delay.
79-3460 Assignments prohibited; payment in case of death.
79-3461 Refund revolving fund.
79-3462 Actions to recover refunds.
79-3462a Importers of motor-vehicle fuels or special fuels; claim for refund; limitations.
79-3463 Operating nonhighway vehicles on highways, when.
79-3464a Dyed special fuels; unlawful use; exceptions; penalties.
79-3464b Denial or revocation of licenses under motor-fuel tax law, when; application.
79-3464c Filing by electronic or magnetic media, when; tax credit, when; rules and regulations.
79-3464d Liability for the collection or payment of motor vehicle fuel or special fuel taxes.
79-3464e Unlawful acts; penalties.
79-3464f Certain sections part of motor-fuel tax law.
79-3490 Citation of act; definitions.
79-3491a LP-gas owned on date rate of tax changed; inventory tax or refund.
79-3492 LP-gas motor fuel tax; rate of tax; computation; tax imposed upon user or dealer.
79-3492a Same; alternative method of computing tax; mileage basis; special permit decals.
79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492c Same; director may require higher mileage rate for a taxpayer.
79-3492d Same; destruction or disposal of vehicle; notice to director; removal or transfer of decal.
79-3492e Same; refund of unused portion of advance taxes; affidavit to director.
79-3493 Unlawful sales; signed statement of exclusive nonhighway use.
79-3494 Dual carburetion; presumption of exclusive use of LP-gas, when.
79-3495a Sales by licensed dealer to dealer or user; returns and payment of tax.
79-3498 Discontinuance of operation as user or dealer; notice; tax; penalties and interest.
79-34,100 Collection of delinquent LP-gas motor fuel taxes.
79-34,101 Measurement, calibration and marking of containers.
79-34,102 Enforcement of act; rules and regulations; duties of county attorneys.
79-34,103 Unlawful acts; penalties; revocation of licenses and permits.
79-34,104 Disposition of proceeds of tax.
79-34,105 Information to officials of other states.
79-34,106 Accrued liabilities not affected.
79-34,109 Imposition of tax; rate; apportionment of tax liability.
79-34,111 Quarters established; payment of tax; delinquent taxes, interest and penalties; waiver.
79-34,112 Credit for motor fuel tax paid; evidence of payment; refunds; rules and regulations.
79-34,115 License required; rules and regulations; fuel cards, number and information.
79-34,116 Bond of licensee; release of surety.
79-34,119 Temporary authorization; emergency; rules and regulations.
79-34,120 Vehicles not subject to provisions of act.
79-34,121 Suspension or revocation of registration, permit or other evidence of right; hearing.
79-34,122 Unlawful acts by interstate motor fuel users; penalties.
79-34,123 Administration and enforcement of act; rules and regulations.
79-34,124 Tax liability determined in absence of records; assessment.
79-34,126 Disposition of moneys; international fuel tax agreement clearing fund.
79-34,128 Delinquent tax; lien.
79-34,129 Collection of delinquent taxes under interstate motor fuel use act.
79-34,141 Rates of tax per gallon on vehicle fuels.
79-34,142 Distribution of proceeds of vehicle fuel taxes.
79-34,159 Expiration date of incentives.
79-34,164 Expiration date of incentives.
79-34,165 International fuel tax agreements; rules and regulations.
79-34,171 Kansas retail dealer incentive fund; transfers from state general fund; purposes.
79-34,174 Electronic filing for incentive; rules and regulations.
79-34,175 Annual report to legislature of incentives claimed and fuels sold.
79-34,176 79-34,176.Expiration date of renewable fuels and biodiesel incentives.