2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,234. Payment of tax; when and where to pay.
79-15,234
79-15,234. Payment of tax; when and where to pay. (a) The tax imposed under the provisions of this act shall be paid at the expiration of nine months after the death of the decedent.
(b) The person required to make the return, without assessment or notice and demand from the director, shall pay such tax to the office of the director of taxation, or at such other place as the secretary may prescribe by rule or regulation.
History: L. 2006, ch. 199, § 34; Jan. 1, 2007.
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