Kan. Admin. Regs. § 118-5-10
Current through Register Vol. 43, No. 46, November 14, 2024
(a) The fees specified in subsection (b) shall be charged for reviewing rehabilitation certification applications. (b) Payment shall not be made until requested by the reviewing entity. A certification decision shall not be issued on an application until the appropriate remittance is received. Each fee shall be nonrefundable. Amount of qualified expenditures Fee amount
$5,000 -$25,000 $200
$25,001 -$50,000 $350
$50,001 -$100,000 $500
$100,001 -$500,000 $900
$500,001 -$1,000,000 $1,500
over $1,000,000 $2,000
(c) Each sale, assignment, conveyance, and transfer of tax credits pursuant to K.S.A. 79-32,211(c) and amendments thereto shall be subject to the fees specified in this subsection, in addition to the fees specified in subsection (b). A separate, nonrefundable fee shall be charged for each new taxpayer acquiring any tax credits under this subsection. Amount of qualified expenditures Fee amount
$5,000 -$50,000 $0
over $50,000 $300
(d) Each rehabilitation of a separate qualified historic structure shall be considered a separate project for purposes of computing the fee. Kan. Admin. Regs. § 118-5-10
Authorized by and implementing K.S.A. 2004 Supp. 79-32,211; effective, T-118-9-5-01, Sept. 5, 2001; effective Aug. 2, 2002; amended Nov. 4, 2005.