Georgia § 48-7-119 Installment payments of estimated tax by corporations

Georgia Statutes

§ 48-7-119 — Installment payments of estimated tax by corporations

Georgia § 48-7-119

Title48

This text of Georgia § 48-7-119 (Installment payments of estimated tax by corporations) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-7-119 (2026).

Text

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 month of the taxable year sixth month of the taxable year ninth month of the taxable year twelfth month of the taxable 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 

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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 month of the taxable year sixth month of the taxable year ninth month of the taxable year twelfth month of the taxable 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