Kan. Admin. Regs. § 110-19-1

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

Section 110-19-1 - 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) "Construction" means the manifest commencement of actual operations at a new renewable electric cogeneration facility site, including erecting a building, excavating the ground, installing equipment, 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.

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

(e) "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 a new renewable electric cogeneration facility.

(f) "Industrial, commercial, or agricultural process" means any activity conducted for a profit and primarily involved with any of the following:

(1) The manufacturing process resulting in the making of a product suitable for use;

(2) the retail, wholesale, or other distribution of a product or service;

(3) the practice of cultivating the soil, producing crops, or raising livestock; or

(4) the preparation and marketing of the products resulting from any activity specified in paragraph (f)(1), (2), or (3).

(g) "Operation" means the use of equipment to produce electricity resulting in the displacement of current electrical use or providing for future electrical use.

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

(i) "Project" means a new renewable electric cogeneration facility, as defined in K.S.A. 79-32,245 and amendments thereto.

(j) "Qualified investment" has the meaning specified in K.S.A. 79-32,245, and amendments thereto. This term shall not include 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, and improvements.

(l) "Renewable energy resources technologies" has the meaning specified in K.S.A. 79-201, and amendments thereto.

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

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

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

Kan. Admin. Regs. § 110-19-1

Authorized by K.S.A. 2007 Supp. 74-5002r and K.S.A. 2007 Supp. 79-32,246; implementing K.S.A. 2007 Supp. 79-32,246, K.S.A. 2007 Supp. 79-32,247, and K.S.A. 2007 Supp. 79-32,248; effective July 25, 2008.