Section 48-7-119 - Installment payments of estimated tax by corporations

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 month of the taxableyearsixth month of the taxableyearninth month of the taxableyeartwelfth month of the taxableyearBefore the first day of the fourth month of the taxable year25252525After the last day of the third month and before the first day of the sixth month of the taxable year33 1/333 1/333 1/3After the last day of the fifth month and before the first day of the ninth month of the taxable year5050After the last day of the eighth month and before the first day of the twelfth month of the taxable year100