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Section 19025 Of Article 2. Banks And Corporations From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 2.
19025
. (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:
(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:
