GA Code § 48-7-119 - Installment Payments of Estimated Tax by Corporations.

Section 48-7-119 - Installment Payments of Estimated Tax by Corporations.Section 48-7-119 - Installment Payments of Estimated Tax by Corporations.

Section 48-7-118 - [reserved] Time for Filing Declarations of Estimated Income Tax by Corporations.Section 48-7-120 - Failure by Taxpayer to Pay Estimated Income Tax.

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

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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