Alternative Fuel Credit K-62

Any individual, association, partnership, limited liability company, limited partnership or corporation who makes expenditures for a qualified alternative-fueled motor vehicle licensed in the state of Kansas or who makes expenditures for a qualified alternative-fuel fueling station qualifies to receive an income tax credit under K.S.A. 79-32,201.

Alternative fuels are defined under Title 42 of United States Code Section 13211. These are:

Methanol, denatured ethanol and other alcohols (100%) - M
E-85 or M-85 Fuels - Mixtures containing 85% or more by volume (but not less than70%) of methanol, denatured ethanol and other alcohols with gasoline or other fuels -E-85
Natural gas (compressed or liquid) - CNG
Liquefied Petroleum Gas - LPG
Hydrogen - H
Coal-Derived Liquid Fuels - CD
Fuels (other than alcohol)derived from biological materials (such as biodiesel) - BIO
Electricity (including electricity from solar energy) - E
Any other fuel determined by the U.S. Department of Energy that is substantially not petroleum and yields substantial energy security and environmental benefits - O

A qualified alternative-fueled motor vehicle is one that operates on an alternative fuel, meets or exceeds the clean fuel vehicle standards in the federal clean air act amendments of 1990, Title II, and is one of the following:

Bi-fuel motor vehicle A motor vehicle with two separate fuel systems designed to run on either an alternative fuel or conventional fuel, using only one fuel at a time; or
Dedicated motor vehicle A motor vehicle with an engine designed to operate on a single alternative fuel only; or
Flexible fuel motor vehicle A motor vehicle that may operate on a blend of an alternative fuel with a conventional fuel, such as E-85 (85% ethanol and 15% gasoline) or M-85 (85% methanol and 15% gasoline), as long as it is capable of operating on at least an 85% alternative fuel blend.

A qualified alternative-fuel fueling station is the property directly related to the delivery of alternative fuel into the fuel tank of a motor vehicle propelled by such fuel, including the compression equipment, storage vessels and dispensers for such fuel at the point where such fuel is delivered but only if such property is primarily used to deliver such fuel for use in a qualified alternative-fueled motor vehicle.

For more information, see the knowledge base or Form K-62.

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