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