Kansas Administrative Regulations
Agency 110 - KANSAS DEPARTMENT OF COMMERCE
Article 18 - KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS
Section 110-18-4 - Annual compliance and audit
Current through Register Vol. 43, No. 39, September 26, 2024
In order to be eligible for annual installments of tax benefits awarded under the act, each taxpayer shall provide the secretary with all documentation necessary for the secretary to determine whether the taxpayer is in compliance with the agreement as required by K.S.A. 79-32,234, and amendments thereto, and any other requirements under the act. This documentation shall include the following:
(a) Records documenting the operation of the new or expanded biomass-to-energy plant, including production records and any related documentation from which the secretary can determine whether the new or expanded biomass-to-energy plant is in operation; and
(b) one copy of each pertinent federal tax return, state tax return, tax schedule, and any related documentation pertaining to the operation of any facility for which tax benefits are sought pursuant to the act.