Crude oil or natural gas pipelines; credits for certain investments; definitions

79-32,223. Crude oil or natural gas pipelines; credits for certain investments; definitions. As used in K.S.A. 79-32,223 through 79-32,226, and amendments thereto: (a) "New qualifying pipeline" means a qualifying pipeline, construction of which begins after December 31, 2005. (b) "Pass-through entity" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership. (c) "Qualified investment" means expenditures made in construction of a new qualifying pipeline for real and tangible personal property incorporated in and used as part of such pipeline. (d) "Qualifying pipeline" means a pipeline which is located in this state, is used primarily for transportation of crude oil or natural gas liquids and has a length of more than 190 miles in this state and to which refineries or natural gas liquid processing facilities in this state have access. History: L. 2006, ch. 209, § 7; July 1. Cross References to Related Sections: Property tax exemption for crude oil or natural gas pipeline property, 79-227. Financing of crude oil or natural gas pipelines, 74-8949. CASE ANNOTATIONS 1. The "access" requirement is met when Kansas refineries can obtain crude oil or natural gas liquid transported through a "qualifying pipeline." In re Tax Exemption Application of TransCanada Keystone Pipeline, 48 Kan. App. 2d 838, 301 P.3d 335 (2013). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026