What did 2015 Senate Bill 112 change about Kansas biodiesel and renewable fuel incentive funds?

Plain-English summary

Kansas Notice 15-04 summarizes the motor fuel provisions of Senate Bill 112, enacted by the 2015 Legislature and effective June 26, 2015 upon publication in the Kansas Register.

Biodiesel producer incentive fund (K.S.A. 79-34,156). Section 247 provides that on July 1, 2015 and quarterly thereafter, the director of accounts and reports transfers $50,000 from the state highway fund to the Kansas qualified biodiesel fuel producer incentive fund.

Retail dealer incentive (K.S.A. 79-34,171). Section 248 keeps the Kansas Retail Dealer Incentive for renewable fuels and biodiesel unfunded through June 30, 2018 -- so no such incentive is provided through that date.

The notice highlights only portions of the bill and points readers to the Kansas Legislature's website for the full text.

What this means for you

Qualified biodiesel fuel producers

• The producer incentive fund receives a $50,000 quarterly transfer from the state highway fund beginning July 1, 2015.

Retail fuel dealers

• The renewable-fuel and biodiesel retail dealer incentive remained unfunded through June 30, 2018, so no incentive was payable during that period.

Common questions

When was Senate Bill 112 effective? June 26, 2015, upon publication in the Kansas Register.

What happens to the biodiesel producer incentive fund? It receives $50,000 from the state highway fund on July 1, 2015 and each quarter thereafter.

Was the retail dealer incentive funded? No -- it remained unfunded through June 30, 2018.

Citations and references

• Senate Bill 112 (2015), Section 247 -- amended K.S.A. 79-34,156 for the $50,000 quarterly transfer to the biodiesel producer incentive fund.
• Senate Bill 112 (2015), Section 248 -- amended K.S.A. 79-34,171, leaving the retail dealer incentive unfunded through June 30, 2018.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 15-04

Original ruling text

Division of Taxation phone: 785-368-8222
915 SW Harrison St. fax: 785-296-4993
Topeka, KS 66612 www.ksrevenue.org

Nick Jordan, Secretary Sam Brownback, Governor
Steve Stotts, Director of Taxation

                                             NOTICE 15-04

                                   2015 Motor Fuel Legislative Update

The following Bill was enacted by the 2015 Legislature:

Senate Bill 112
This bill was effective June 26, 2015, upon publication in the Kansas Register. A summary of the
bill is as follows:

Section 247 amends K.S.A. 79-34,156 to indicate that on July 1, 2015 and quarterly thereafter, the
director of accounts and reports shall transfer $50,000 from the state highway fund to the Kansas
qualified biodiesel fuel producer incentive fund.

Section 248 amends K.S.A. 79-34,171 to indicate that the Kansas Retail Dealer Incentive for
renewable fuels and biodiesel remains unfunded through June 30, 2018. Therefore, no such
incentive is provided through that date.

This notice highlights only portions of the bill. For a detailed, full text copy of each bill,
please visit the Kansas Legislature's website at www.kslegislature.org.

                                         TAXPAYER ASSISTANCE

To obtain additional copies of this or any other notice call the Kansas Department of Revenue's voice mail forms
request line at 785-296-4937 or download them from our web site: www.ksrevenue.org. If you have any questions
about this notice, please contact our Motor Fuel Tax Unit.

                                             Motor Fuel Tax
                                       Docking State Office Building
                                           915 SW Harrison St.
                                         Topeka, KS 66612-1588
                                          Tele: (785) 368-8222
                                           Fax: (785) 296-4993

Notice 15-04
July 1, 2015