Kan. Admin. Regs. § 118-5-10 - Fees

(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.

Notes

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.