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§ 48-7-119. Installment payments of estimated tax by corporations

GA Code § 48-7-119 (2018) (N/A)
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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

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§ 48-7-119. Installment payments of estimated tax by corporations