Kansas Administrative Code

(Authorized by K.S.A. 2004 Supp. 74-50,173 and K.S.A. 2004 Supp. 74-5002r; im- plementing K.S.A. 2004 Supp. 74-50,168; effec- tive April 8, 2005; revoked July 26, 2013.)

(Authorized by and implementing K.S.A. 2004 Supp. 74-50,173; effective April 8, 2005; revoked July 26, 2013.)

(Authorized by and implementing K.S.A. 2004 Supp. 74-50,173; effective April 8, 2005; revoked July 26, 2013.)

(Authorized by K.S.A. 2004 Supp. 74-50,173 and K.S.A. 2004 Supp. 74-5002r; im- plementing K.S.A. 2004 Supp. 74-50,168; effec- tive April 8, 2005; revoked July 26, 2013.)

(Authorized by K.S.A. 2004 Supp. 74-50,173 and K.S.A. 2004 Supp. 74-5002r; im- plementing K.S.A. 2004 Supp. 74-50,169; effec- tive April 8, 2005; revoked July 26, 2013.) DEVELOPMENT TAX CREDIT PROGRAM

Definitions. As used in these reg- ulations, the following definitions shall apply: (a) “Act” means the rural business development tax credit program pursuant to K.S.A. 74-50,154, and amendments thereto. (b) “Business support services” means business counseling, technical assista…

Administration of contribu- tions and regional business development fund. (a) Until the secretary approves each contri- bution from a taxpayer to the regional foundation as being eligible for tax credits, the regional foun- dation shall not consider, and the foundation shall not …

Designated regions. Each of the following Kansas county groupings shall be designated as a region: (a) “East central region” means Douglas, Franklin, Johnson, Leavenworth, Miami, and Wy- andotte counties. (b) “North central region” means Chase, Clay, Cloud, Dickinson, Ellsworth, …

Determination of regional foundations. (a) Within each region, agencies and organizations that exist primarily to engage in economic development activities on behalf of cities, counties, and multicounty areas shall pro- pose one agency or organization among them as the regional f…

Regional business develop- ment funds; eligible projects. (a) Each region- al foundation shall administer a regional business development fund. (b) The sums generated by contributions to each regional business development fund shall be allocated according to the following provisi…

Allocation of tax credits. (a) Each regional foundation shall contract with the department for the foundation’s utilization of tax credits through a tax credit agreement. (b) Each regional foundation shall initially re- ceive an equal share of the total amount of tax credits allo…

Reallocation of tax credits. (a) Ifthesecretarydeterminesthatallocatedtaxcred- its are not being utilized in the manner specified in the regional foundation’s approved proposal, the tax credits may be reallocated by the secretary to other regional foundations that have utilized a…

Appeals. Any regional foundation may appeal the reallocation of its tax credits, if the secretary’s decision involves the reallocation of over 10 percent of the foundation’s annual alloca- tion of tax credits. Each appeal shall be submitted in writing to the secretary within 30 c…

Progress reports. Each regional foundation shall submit quarterly progress reports concerning its projects to the secretary on or be- fore January 10, April 10, July 10, and October 10 each year. A quarterly progress report shall be due even if no tax credit is utilized in that q…

Auditing. Each regional foun- dation receiving tax credits shall have an annual financial and compliance audit performed accord- ing to standard auditing procedures. Each audit shall be performed by an independent certified public accountant (CPA) who is licensed in Kan- sas. The…

Allocation of tax credit to pro- gram contributors. (a) The amount of the ap- proved tax credit for each program contributor shall be certified by the department. A certifica- tion shall be sent by the department to the pro- gram contributor. The department of revenue shall be no…

Taxcredit.Themaximumamount of tax credit that a community-based organiza- tion may receive each fiscal year shall not exceed $100,000. However, if the aggregate amount of requests for tax credit by community-based or- ganizations is less than $500,000 as authorized by K.S.A. 74-5…

Definitions. As used in this arti- cle, the following terms shall have the following meanings: (a) “Act” means the Kansas energy develop- ment act, K.S.A. 79-32,216 et seq., and amend- ments thereto. (b) “Amortizable costs” means any costs depre- ciable under title 26 of the Unit…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. In order to be eligible for annual installments of tax benefits available 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…

Definitions. As used in these reg- ulations, the following terms shall have the follow- ing meanings: (a) “Access for state refineries” means that re- fineries or natural gas liquid processing facilities existing in Kansas before an application for ben- efits is submitted under t…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. In order to be eligible for annual installments of tax benefits available 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…

Definitions. As used in this arti- cle, the following terms shall have the following meanings: (a) “Act” means the Kansas energy develop- ment act, K.S.A. 79-32,216 et seq., and amend- ments thereto. (b)“Amortizablecosts”meansanycostsdeprecia- bleundertitle26oftheUnitedStatesCode…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. In order to be eligible for annual installments of tax benefits available 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…

Definitions. As used in these reg- ulations, the following terms shall have the follow- ing meanings: (a) “Act” means the Kansas energy develop- ment act, K.S.A. 79-32,216 et seq., and amend- ments thereto. (b) “Amortizable costs” means any costs depre- ciable under title 26 of t…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. 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 a…

Definitions. As used in this arti- cle, the following terms shall have the following meanings: (a) “Act” means the Kansas energy develop- ment act, K.S.A. 79-32,216 et seq., and amend- ments thereto. (b)“Amortizablecosts”meansanycostsdeprecia- bleundertitle26oftheUnitedStatesCode…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. In order to be eligible for annual installments of tax benefits available 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…

Application process. (a) Applica- tion to become a certified Kansas local seed capi- tal pool shall be made upon the application form furnished by the secretary of the department of commerce. 207 Kansas Partnership Fund Program 110-3-1 (b) Each application form shall be signed by…

Annual report. (a) To determine program compliance and status for continuing certification, each certified Kansas local seed cap- ital pool shall report annually to the secretary on forms provided by the department. Information reported shall include, as a minimum: (1) the name, …

Definitions. As used in these reg- ulations, the following terms shall have the follow- ing meanings: (a) “Act” means the Kansas energy develop- ment act, K.S.A. 79-32,216 et seq., and amend- ments thereto. (b) “Amortizable costs” means any costs depre- ciable under title 26 of t…

Application; additional docu- mentation. (a) Each taxpayer that desires to ob- tain tax benefits under the act shall submit an ap- plication, on a form provided by the department, to the secretary for a determination of whether the taxpayer’s project qualifies for tax benefits un…

Secretary’s review and deter- mination. (a) Upon completion of the secre- tary’s review of each application for tax benefits under the act, each taxpayer on whose behalf the application was submitted shall receive a written response containing a determination on the appli- cation…

Annual compliance and audit. In order to be eligible for annual installments of tax benefits available under the act, each taxpay- er shall provide the secretary with all documen- tation necessary for the secretary to determine whether the taxpayer is in compliance with the agree…

Definitions. For the purposes of these regulations and the act, the following terms and definitions shall apply: (a) “Adequate health insurance coverage” means health insurance that is offered by a com- pany to all full-time employees within the first 180 days of their employment…

Eligibility and application re- quirements. (a) Companies shall submit appli- cations and any supporting documentation to the secretary to determine eligibility for benefits. In addition to meeting the requirements in the act, each applicant shall meet the following require- ment…

Reconsideration of application. (a) If an application is not approved, the reasons for the denial shall be provided to the applicant by the secretary. The applicant may ask the secretary for reconsideration of the decision within 30 days of the date of denial of the application. …

Agreement. (a) If an applicant meets the eligibility requirements and is approved by the secretary, the applicant shall be considered to be a qualified company. An agreement may be entered into by the secretary as to the terms and conditions by which the qualified company may rec…

Reporting requirements. (a) Each qualified company shall file quarterly and annual reports for the term of the agreement. The quarterly reports shall be due within 30 days from the end of each calendar quarter following the effective date. One year after the effective date, the q…

Definitions. As used in these reg- ulations and for purposes of administering the act, the following terms shall have the meanings spec- ified in this regulation: (a) “Act” means the rural opportunity zone act, L. 2011, ch. 22 and amend- ments thereto. (b) “County” means a county…

Application for student loan repayment program. (a) Each applicant shall submit the application and any supporting docu- mentation to the secretary to determine eligibility for the student loan repayment program. (b) Each application shall contain the following for each applicant…