Ga. Code § 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 | |||
OCGA § 48-7-119