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SENATE BILL No. 82—page 6 three taxable years immediately following the taxable year for which the credits were allowed. The credit shall not be refundable. (3) The total amount of tax credits issued pursuant to this subsection shall not exceed $2,500,000 per tax year. In the event that the total amount of tax credits claimed under this subsection exceeds the maximum amount of tax credits available for the tax year, the maximum total amount of tax credits for the tax year of $2,500,000 shall be apportioned or divided among all eligible retail dealers that claimed the tax credit on or before April 15 following the close of the taxable year. In an apportionment, each such eligible retail dealer's share of the tax credit shall be in the proportion that the number of gallons of higher ethanol blend sold and reported to the department by such retail dealer bears to the total of all gallons of higher ethanol blend sold and reported to the department by all eligible retail dealers claiming the tax credit on or before the deadline. (4) As part of any claim for tax credits pursuant to this subsection, the retail dealer shall include an annual report to the department on a form prescribed by the department. The report shall include the following information: (A) The name and address of the retail dealer; (B) the total number of gallons of higher ethanol blend sold by the retail dealer on a retail basis and dispensed through metered pumps at the retail service station or stations owned or operated by the retail dealer during the tax year for which the tax credit is claimed; and (C) any other documentation or information required by the department. (5) As used in this subsection: (A) "Department" means the department of revenue. (B) "Higher ethanol blend" means ethanol blended fuel E15, as defined in 40 C.F.R. § 1090.80, as in effect on July 1, 2026, or any higher percent ethanol blend. (C) "Retail dealer" means a person, firm or corporation doing business in this state that owns or operates a retail service station in this state. (D) "Retail service station" means a location in this state from which higher ethanol blend is sold to the general public and is dispensed directly into motor vehicle fuel tanks for consumption. Sec. 5. K.S.A. 79-32,201 is hereby repealed. Sec. 6. On and after January 1, 2027, K.S.A. 65-7107, 79-32,204, 79-32,262 and 79-32,266 and K.S.A. 2025 Supp. 32-1438 and 79- 32,190 are hereby repealed.