2006 Georgia Code - 48-7-119

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 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

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