{"data":{"id":"us-ks/k.s.a.-79-32-223","jurisdiction":"us-ks","citation":"K.S.A. 79-32,223","heading":"Crude oil or natural gas pipelines; credits for certain investments; definitions.","body":"As used in K.S.A. 79-32,223 through 79-32,226, and amendments thereto:\n(a) \"New qualifying pipeline\" means a qualifying pipeline, construction of which begins after December 31, 2005.\n(b) \"Pass-through entity\" means any: (1) Corporation which is exempt from income tax under section 1363 of the federal internal revenue code and which complies with the requirements of K.S.A. 79-32,100e, and amendments thereto; (2) limited liability company; (3) partnership; or (4) limited liability partnership.\n(c) \"Qualified investment\" means expenditures made in construction of a new qualifying pipeline for real and tangible personal property incorporated in and used as part of such pipeline.\n(d) \"Qualifying pipeline\" means a pipeline which is located in this state, is used primarily for transportation of crude oil or natural gas liquids and has a length of more than 190 miles in this state and to which refineries or natural gas liquid processing facilities in this state have access.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0223.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:16Z","sha256":"b843c9581e21027e64d24e928cbf6f55109bc26567c6ea99745b199f8e03c726","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-222","next":"us-ks/k.s.a.-79-32-224"},"notice":"GroundRules: Original legal text. Not legal advice."}