Title 48, Chapter 7, Section 119
( 48-7-119)
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 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 | 
