Kan. Admin. Regs. § 92-11-24

Current through Register Vol. 43, No. 49, December 5, 2024
Section 92-11-24 - Short taxable years

Any estimated tax, payable in installments, which is not paid before the 15th day of the last month of a short taxable year shall be paid on the 15th day of the last month of the short taxable year. If the short taxable year is less than three and one-half (3 1/2) months, a declaration shall not be required to be filed and estimated tax shall not be required to be paid for that year.

Kan. Admin. Regs. § 92-11-24

Authorized by K.S.A. 79-3236; implementing K.S.A. 1981 Supp. 79-32,103; effective, E-82-26, Dec. 16, 1981; effective May 1, 1982.