---
title: O.C.G.A. § 48-7-119. Installment payments of estimated tax by corporations.
collection: code
id: 48-7-119
cite_as: O.C.G.A. § 48-7-119 (2025)
canonical_url: https://georgiacommons.org/code/48-7-119
md_url: https://georgiacommons.org/code/48-7-119.md
text_url: https://georgiacommons.org/code/48-7-119/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=600
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / CURRENT INCOME TAX PAYMENT
extraction_warnings:
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---

# O.C.G.A. § 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 25 25 25 25

the fourth month of the

taxable year

After the last day of the 33 1/3 33 1/3 33 1/3

third month and before

the first day of the

sixth month of the tax-

able year

After the last day of the 50 50

fifth month and before

the first day of the

ninth month of the tax-

able year

After the last day of the 100

eighth month and be-

fore the first day of the

twelfth month of the

taxable year

## 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.