43-501. When taxes are payable
The tax imposed under this title shall be paid on the fifteenth day of April
following the close of the calendar year or, if the return is made on the basis of a
fiscal year, on the fifteenth day of the fourth month following the close of the fiscal
year, except that:
1. For an S corporation the tax imposed shall be paid on the fifteenth day of the
third month following the close of the taxable year.
2. For unrelated business taxable income of a tax exempt organization the tax
imposed shall be paid on the fifteenth day of the fifth month following the close of the
taxable year.
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