§ 5857. Filing dates
A declaration of estimated tax shall be filed on or before the 15th day of the fourth month of each taxable year except that if the $500.00 minimum tax requirement is met:
(1) after the fourth month and before the sixth month of the taxable year, the declaration shall be filed on or before the 15th day of the sixth month;
(2) after the fifth and before the ninth month of the taxable year, the declaration shall be filed on or before the 15th day of the ninth month; or
(3) after the eighth month and before the 12th month of the taxable year, the declaration shall be filed for the taxable year on or before the 15th day of the 12th month. (Added 1975, No. 1 (Sp. Sess.), § 15, eff. Jan. 1, 1976; amended 1989, No. 119, § 9, eff. June 22, 1989.)