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 as required by K.S.A. 79-32,246, and amendments thereto, and any other requirements under the act. This documentation shall include the following:
(a) Records documenting the operation of the new renewable electric cogeneration facility, including production records and any related documentation from which the secretary can determine whether the new renewable electric cogeneration facility is in operation; and (b) one copy of each pertinent federal tax return, state tax return, tax schedule, and any related documentation pertaining to the operation of any facility for which tax benefits are sought pursuant to the act. Kan. Admin. Regs. § 110-19-4
Authorized by and implementing K.S.A. 2007 Supp. 79-32,246; effective July 25, 2008.