2006 Kansas Code - 79-15,130

      79-15,130.   Same; extension of time for filing; taxes due and payable at time for filing. (a) Upon a showing of good cause the director may grant a reasonable extension of time for filing a return.

      (b)   A request for an extension of time to file shall be made in the manner and form prescribed by the secretary. No such extension shall be for more than six months, except in the event of litigation directly involving the estate.

      (c)   Notwithstanding a grant of an extension of time to file, the taxes shall be due and payable at the same time and in the same manner as if no such extension had been granted.

      History:   L. 2003, ch. 147, § 51; May 22.