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