K.A.R. 92-11-21

Payment of estimated tax.

Official textus-ks/regssos.ks.govlast amended Jan 01, 1970

# (a)

General. The following rules govern the time for payment of the estimated tax for calendar years:
Dates of Payment of
Date of Filing Declaration Estimated Tax
If the declaration is filed: Estimated tax shall be paid:
On or before April 15; In four equal installments— one at time of filing declaration, one not later than June 15, one not later than September 15, one not later than January 15, following year;
except corporations who shall pay the fourth installment on December 15 of the taxable year;
After April 15 and before In three equal installments— June 15 and not required to one at time of filing declarabe filed on or before April 15; tion, one not later than September 15, one not later than January 15, following year;
except corporations who shall pay the third installment on December 15 of the taxable year;
After June 15 and before Sep- In two equal installments— tember 15 and not required to one at time of filing declaration be filed on or before June 15; and one not later than January 15, following year; except corporations who shall pay the second installment on December 15 of the taxable year;
After September 15 and not In full at time of filing declarequired to be filed on or be- ration.
fore that date.

# (b)

Fiscal year due dates. In the case of a taxpayer on a fiscal year basis, there shall be substituted for the dates April 15, June 15, September 15 and January 15, the 15th day of the fourth month, the 15th day of the sixth month, the 15th day of the ninth month and the 15th day of the first month in succeeding fiscal year.

# (c)

Early payment. At the election of the taxpayer any installment of estimated tax may be paid prior to the date prescribed for payment. (Authorized by K.S.A. 79-3236, 79-32,103; effective Jan.
1, 1966; amended Jan. 1, 1970.)

Amendment history

(Authorized by K.S.A. 79-3236, 79-32,103; effective Jan. 1, 1966; amended Jan. 1, 1970.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

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