California Revenue and Taxation Code

§ 19025

RTC § 19025 Effective Oct 23, 2009Div. 2 · Part 10.2 · Ch. 4 · Art. 2

Statute text

(a)If the amount of estimated tax does not exceed the minimum tax specified by Section 23153, the entire amount of the estimated tax shall be due and payable on or before the 15th day of the fourth month of the taxable year.

(b)Except as provided in subdivision (c), if the amount of estimated tax exceeds the minimum tax specified by Section 23153, the amount payable shall be paid in installments as follows: If the requirements The following percentages of the estimated tax shall be paid on the 15th day of the— of this subdivision are first met— 4th month 6th month 9th month 12th month Before the 1st day of the 4th month of the taxable year 30 (but not less than the minimum tax provided in Section 23153 and any tax under Section 23800.5) 40 0 30 After the last day of the 3rd month and before the 1st day of the 6th month of the taxable year __ 60 0 40 After the last day of the 5th month and before the 1st day of the 9th month of the taxable year __ __ 70 30 After the last day of the 8th month and before the 1st day of the 12th month of the taxable year __ __ __ 100

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Legislative history

Amended by Stats. 2009, 4th Ex. Sess., Ch. 15, Sec. 2. (AB 17 4x) Effective October 23, 2009.