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 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 Click to view History. Ga. L. 1963, p. 18, § 3; Code 1933, § 91A-3920, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1380, § 4; Ga. L. 1989, p. 1110, § 1. Editor’s notes. Ga. L. 1989, p. 1110, § 2, not codified by the General Assembly, provides that the amendments to this Code section by the Act shall apply to taxable years beginning on or after January 1 of the calendar year in which the Act takes effect. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 2075.

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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 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 Click to view History. Ga. L. 1963, p. 18, § 3; Code 1933, § 91A-3920, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1988, p. 1380, § 4; Ga. L. 1989, p. 1110, § 1. Editor’s notes. Ga. L. 1989, p. 1110, § 2, not codified by the General Assembly, provides that the amendments to this Code section by the Act shall apply to taxable years beginning on or after January 1 of the calendar year in which the Act takes effect. RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 2075.