If the requirements of Code Section 48-7-117 are first met as shown in the left-hand column of the following table, then the estimated tax shall be due as shown in the remaining columns:
The following percentages of the
estimated tax shall be paid on
the fifteenth day of the:
fourth sixth ninth twelfth
month month month month
of the of the of the of the
taxable taxable taxable taxable
year year year year
Before the first day
of the fourth month
of the taxable year 25 25 25 25
After the last day
of the third month
and before the first
day of the sixth month
of the taxable year 33 1/3 33 1/3 33 1/3
After the last day
of the fifth month
and before the first
day of the ninth month
of the taxable year 50 50
After the last day
of the eighth month
and before the first
day of the twelfth
month of the taxable
year 100
Section: Previous 48-7-112 48-7-113 48-7-114 48-7-115 48-7-116 48-7-117 48-7-118 48-7-119 48-7-120 48-7-121 48-7-122 48-7-123 48-7-124 48-7-125 48-7-126 NextLast modified: October 14, 2016