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