Kansas Administrative Regulations
KANSAS DEPARTMENT OF REVENUE
Withholding and Estimated Tax
Withholding and Declaration of Estimated Tax
Short taxable years.
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 (31 2 ) months, a declaration shall not be required to be filed and estimated tax shall not be required to be paid for that year. (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.)
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