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
(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.
RESEARCH REFERENCES
C.J.S.
- 85 C.J.S., Taxation, § 2075.