§ 26-51-912 - Minimum estimated tax.
26-51-912. Minimum estimated tax.
A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.
26-51-912. Minimum estimated tax.
A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.