Kansas Statutes Chapter 79. Taxation § 79-256. Independent power producer property and pollution control devices; definitions

(a) “Independent power producer property” means all or any portion of property used solely in the generation, marketing and sale of electricity generated by an electric generation facility described in subsection (e) of K.S.A. 66-104, and amendments thereto. Independent power producer property shall not include property used in generating electricity by nuclear resources or technologies or by renewable energy resources or technologies, as defined in K.S.A. 79-201, and amendments thereto;

(b) “peak load plant” means an independent power plant used during maximum load periods.