Kan. Admin. Regs. § 110-17-1

Current through Register Vol. 43, No. 49, December 5, 2024

Section 110-17-1 - Definitions

As used in this article, the following terms shall have the following meanings:

(a) "Act" means the Kansas energy development act, K.S.A. 79-32,216 et seq., and amendments thereto.

(b) "Amortizable costs" means any costs depreciable under title 26 of the United States Code of 1986.

(c) "Availability of Kansas coal" means that amount of coal from Kansas that, at the secretary's discretion, is available for use in an economically practicable manner in an integrated coal gasification nitrogen fertilizer plant.

(d) "Capacity" means the amount of nitrogen fertilizer, measured in pounds, that has been or could be produced from an existing coal or coke gasification nitrogen fertilizer plant.

(e) "Construction" means the manifest commencement of actual operations on a project site, including erecting a building, excavating the ground, and any similar work that a person with reasonable diligence can see and recognize as being done with the intention and purpose to continue work until the project is completed.

(f) "Department" means the Kansas department of commerce.

(g) "Expenditure" means any cost incurred in the normal course of business to generate revenues. This term shall include expenditures for engineering and architectural services and for real and tangible personal property made for the construction of an existing coal or coke gasification nitrogen fertilizer plant or a new integrated coal or coke gasification nitrogen fertilizer plant.

(h) "Placed in service," when used to describe a date, means the date on which an asset is placed into service. This date is considered to be when the asset is in a condition of readiness and availability for a specifically assigned function.

(i) "Project" means a new integrated coal or coke gasification nitrogen fertilizer plant or the expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant.

(j) "Qualified investment" has the meaning specified in K.S.A. 79-32,228, and amendments thereto. This term shall not include any expenditures financed, in whole or in part, by public funds or grants or by any similar type of financial assistance.

(k) "Real property" means land and real estate. This term shall include not only the land itself but also all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs, and wells.

(l) "Secretary" means the secretary of the Kansas department of commerce.

(m) "Tangible investment" means an investment in tangible personal or real property.

(n) "Taxpayer" means an applicant for tax benefits or a recipient of tax benefits under the act.

(o) "Tipple" means a structure where coal is cleaned and loaded in railroad cars or trucks or any other form of transportation.

Kan. Admin. Regs. § 110-17-1

Authorized by K.S.A. 2006 Supp. 74-5002r and K.S.A. 2006 Supp. 79-32,229, as amended by L. 2007, ch. 113, sec. 26; implementing K.S.A. 2006 Supp. 79-32,228, K.S.A. 2006 Supp. 79-32,229, as amended by L. 2007, ch. 113, sec. 26, and K.S.A. 2006 Supp. 79-32,231; effective, T-110-10-10-07, Oct. 10, 2007; effective Dec. 21, 2007.