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      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
 

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.